10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

[x]     Quarterly Report Pursuant to Section 13 or 15(d) Securities Exchange Act of 1934 for Quarterly Period Ended August 31, 2013

-OR-

[ ]     Transition Report Pursuant to Section 13 or 15(d) of the Securities And Exchange Act of 1934 for the transaction period from _________ to________

Commission file number 333 -175337

RAINBOW INTERNATIONAL, CORP.

(Exact name of registrant as specified in its charter)

Nevada
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification)

Besiktas Emiran CAD. Naki Cendere Apt. No. 88/4, Istanbul, Turkey

(Address of principal executive offices, including zip code)

Registrant's Telephone number, including area code: (+ 90) 212 258 3495

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes [ ]  No [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 (section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).   Yes [ ]   No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerate filer, or a small reporting company as defined by Rule 12b-2 of the Exchange Act):

Large accelerated filer          [  ]	Non-accelerated filer               [  ]
Accelerated filer                   [  ]	Smaller reporting company     [x]

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

The number of outstanding shares of the registrant's common stock, October 21, 2013:   Common Stock  -  273,475,200

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Rainbow International Corp

FORM 10-Q

For the quarterly period ended August 31, 2013

INDEX

PART 1 – FINANCIAL INFORMATION

	Page
Item 1.  Financial Statements (Unaudited)	4
Item 2.  Management's Discussion and Analysis of   Financial Condition and Results of Operations	13
Item 3.  Quantitative and Qualitative Disclosure About Market Risk	15
Item 4.  Controls and Procedures	15

PART II – OTHER INFORMATION

Item 1.  Legal Proceedings	16
Item 1A.  Risk Factors	16
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds	16
Item 3.  Defaults upon Senior Securities	16
Item 4.  Mine Safety Disclosures	16
Item 5.  Other Information	16
Item 6.  Exhibits	16
SIGNATURES	17

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RAINBOW INTERNATIONAL CORP.

(An Exploration Stage Company)

Balance Sheet

August 31, 2013 and May 31, 2013

	August 31,	May 31,
	2013	2013
	(Unaudited)	(Audited)
ASSETS
Current assets:
Cash	$                -	$                -
Cash held in trust	14,172	3,200
Total current assets	14,172	3,200
Property and equipment, net	-	-
Other Assets
Other assets	30,000	30,000
Total Other Assets	30,000	30,000
Total assets	$          44,172	$          33,200
LIABILITIES
Current liabilities:
Accounts payable	$          15,000	$          33,968
Notes payable	74,965	-
Total current liabilities	89,965	33,968
Total liabilities	89,965	33,968
STOCKHOLDERS' EQUITY
Common stock, $0.001 par value, 700,000,000 authorized,
273,475,200 shares issued and outstanding	273,475	273,475
Capital in excess of par value	16,464	16,464
Deficit accumulated during the development stage	(335,732)	(290,707)
Total stockholders' equity	(45,793)	(768)
Total liabilities and stockholders' deficit	$          44,172	$          33,200

The accompanying notes are an integral part of the consolidated financial statements.

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RAINBOW INTERNATIONAL CORP.

(An Exploration Stage Company)

Statements of Operations (Unaudited)

For the three months ended August 31, 2013 and 2012

			Cumulative,
			Inception,
	Three months	Three months	April 22,
	ended	ended	2011 Through
	August 31,	August 31,	August 31,
	2013	2012	2013
Sales	$                   -	$                   -	$                   -
Cost of Sales	-	-	-
Gross Profit	-	-	-
General and administrative expenses:
Exploration costs	15,120	24,046	60,945
Legal and professional fees	25,730	44,809	202,497
Contract labor	-	30,000	65,000
Travel	4,045	-	5,845
Other general and administrative	130	453	1,445
Total operating expenses	45,025	99,308	335,732
(Loss) from operations	(45,025)	(99,308)	(335,732)
Other income (expense):
Interest Income
Interest (expense)
(Loss) before taxes	(45,025)	(99,308)	(335,732)
Provision (credit) for taxes on income	-		-
Net (loss)	$           (45,025)	$           (99,308)	$          (335,732)
Basic earnings (loss) per common share	$               (0.00)	$               (0.00)
Weighted average number of shares outstanding	273,475,200	1,400,000,000

The accompanying notes are an integral part of the consolidated financial statements.

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RAINBOW INTERNTIONAL CORP.

(An Exploration Stage Company)

Statements of Cash Flows (Unaudited)

For the three months ended August 31, 2013 and 2012

			Cumulative,
			Inception,
	Three months	Three months	April 22,
	Ended	Ended	2011 Through
	August 31,	August 31,	August 31,
	2013	2012	2013
Cash flows from operating activities:
Net (loss)	$  (45,025)	$    (99,308)	$ (335,732)
Adjustments to reconcile net (loss) to cash
provided (used) by developmental stage activities:
Depreciation
Change in current assets and liabilities:
Other assets			-
Accounts payable and accrued expenses	(18,968)	78	15,000
Net cash flows from operating activities	(63,993)	(99,230)	(320,732)
Cash flows from investing activities:
Purchase of fixed assets	-		-
Net cash flows from investing activities	-	-	-
Cash flows from financing activities:
Proceeds from sale of common stock	-	-	289,939
Proceeds from notes payable	74,965	-	74,965
Advances/(payments) to/from shareholder	-	(100,000)	(30,000)
Net cash flows from financing activities	74,965	(100,000)	334,904
Net cash flows	10,972	(199,230)	14,172
Cash and equivalents, beginning of period	3,200	243,114	-
Cash and equivalents, end of period	$        14,172	$     43,884	$   14,172
Supplemental cash flow disclosures:
Cash paid for interest	$                   -	$                 -	$              -
Cash paid for income taxes	$                   -	$                 -	$              -

The accompanying notes are an integral part of the consolidated financial statements.

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RAINBOW INTERNATIONAL CORP.

(An Exploration stage company)

Notes to Financial Statements

Note 1 - Organization and summary of significant accounting policies:

Following is a summary of the Company’s organization and significant accounting policies:

Organization and nature of business –Rainbow International Corp., (“We,” or “the Company”) is a Nevada corporation incorporated on April 22, 2011.  The Company was primarily engaged in the distribution of Bohemian Crystal produced in the Czech Republic.  Since the reorganization of the Company, they have changed their primary purpose.  The Company is now primarily engaged in the acquisition and exploration of mining properties.

The Company has been in the exploration stage since the reorganization and has not yet realized any revenues from its planned operations.  Upon the location of commercially mineable reserves, the Company plans to prepare for mineral extraction and enter the development stage.

Basis of presentation - The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of August 31, 2013.

Use of estimates - The preparation of financial statements in conformity with generally accepted accounting principles 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.  

Cash and cash equivalents - The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of August 31, 2013 and May 31, 2013.

Property and Equipment - The Company values its investment in property and equipment at cost less accumulated depreciation.  Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years.

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Mineral Property Acquisition and Exploration Costs - The Company is primarily engaged in the business of the acquisition, exploration, development, mining, and production of domestic strategic energy and mineral properties, with emphasis on lithium carbonate and additional strategic minerals. Mineral claim and other property acquisition costs are capitalized as incurred. Such costs are carried as an asset of the Company until it becomes apparent through exploration activities that the cost of such properties will not be realized through mining operations. Mineral exploration costs are expensed as incurred, and when it becomes apparent that a mineral property can be economically developed as a result of establishing proven or probable reserve, the exploration costs, along with mine development cost, are capitalized. The costs of acquiring mineral claims, capitalized exploration costs, and mine development costs are recognized for depletion and amortization purposes under the units-of-production method over the estimated life of the probable and proven reserves. If mineral properties, exploration, or mine development activities are subsequently abandoned or impaired, any capitalized costs are charged to operations in the current period.

Asset retirement obligations - The Company has adopted the provisions of FASB ASC 410-20 “Asset Retirement and Environmental Obligations," which requires the fair value of a liability for an asset retirement obligation to be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. The associated asset retirement costs are capitalized as part of the carrying amount of the related mining properties. As of August 31, 2013 and May 31, 2012, there have been no asset retirement obligations recorded.

Fair value of financial instruments - The Company’s financial instruments include cash, accounts receivable, accounts payable, and notes payable. All instruments are accounted for on a historical cost basis, which, due to the short maturity of these financial instruments, approximates fair value at May 31, 2013 and 2012. The Company did not engage in any transaction involving derivative instruments.

Income Taxes - The Company accounts for its income taxes in accordance with Income Taxes Topic of the FASB ASC 740, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date.

Net loss per share calculation - Net loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic net loss per common share ("EPS") is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is

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computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued, unless doing so is anti-dilutive..  

Stock Based Compensation - The Company recognizes stock-based compensation in accordance with ASC Topic 718 “Stock Compensation”, which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values.

For non-employee stock-based compensation, we have adopted ASC Topic 505 “Equity-Based Payments to Non-Employees”, which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718.

Exploration Stage Enterprise - The Company’s financial statements are prepared pursuant to the provisions of Topic 26, “Accounting for Development Stage Enterprises,” as it devotes substantially all of its efforts to acquiring and exploring mining interests that will eventually provide sufficient net profits to sustain the Company’s existence. Until such interests are engaged in major commercial production, the Company will continue to prepare its financial statements and related disclosures in accordance with entities in the development stage. Mining companies subject to Topic 26 are required to label their financial statements as an “Exploratory Stage Company,” pursuant to guidance provided by SEC Guide 7 for Mining Companies.

Recently Issued Accounting Pronouncements - As of and for the periods ended August 31, 2013 and May 31, 2013, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

Note 2 - Uncertainty, going concern:

At August 31, 2013, we were engaged in a business and had suffered losses from exploration stage activities to date. In addition, we have minimal operating funds. Although management is currently attempting to identify business opportunities and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful. Accordingly, we must rely on our officers to perform essential functions without compensation until a business operation can be commenced.  

These factors raise doubt about the ability of the Company to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Note 3 - Federal income tax:

We follow Accounting Standards Codification regarding Accounting for Income Taxes. Deferred income taxes reflect the net effect of (a) temporary difference between carrying

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amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carryforwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carryforward has been recognized, as it is not deemed likely to be realized.

The provision for refundable Federal income tax consists of the following:

	2013	2012
Refundable Federal income tax attributable to:
Current operations	$(82,916)	$(15,788)
Less, Nondeductible expenses	0	0
Less, Change in valuation allowance	82,916	15,778
Net refundable amount	0	0

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

	2013	2012
Deferred tax asset attributable to:
Net operating loss carryover	$98,840	$15,924
Less, Valuation allowance	(98,840)	(15,924)
Net deferred tax asset	0	0

At May 31, 2013, an unused net operating loss carryover approximating $290,707 is available to offset future taxable income; it expires beginning in 2031.

Note 4 – Cumulative sales of stock:

Since its inception, we have issued shares of common stock as follows:

On May 27, 2011, the Company issued 3,000,000 shares of common stock at a price of $0.001 per share for a total cash proceeds of $3,000.

During February 2012, the Company issued 540,000 shares of common stock at a price of $0.04 per share and received proceeds in the amount of $21,600.

On May 15, 2012, the Company issued 2,207,508 shares of common at a price $0.12 per share for $264,867 in cash.  The Company has received these funds but has not issued the shares.  This is recorded as a stock subscription until issued.

The Company authorized but has not issued 2,500,000 shares of stock for the purchase of Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.).  These shares are recorded as a stock subscription until

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issued.  The value of these shares is the net asset value of Aslanay Mining Trade and Ind. Limited Co at July 31, 2012 in the amount of $377,115.  On December 5, 2012, the Company issued these shares.

On June 26, 2013, the Company received and cancelled 7,563,820 as part of the terminated merger with Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.) a Turkish enterprise

On July 9, 2013, the Company enacted a 400:1 forward stock split.  This resulted in the shares outstanding to increase from 683,688 to 273,475,200.

Note 5 – Notes Payable:

On August 20, 2013, the Company received $74,965 as a note payable.  The loan carries no stated interest and due on demand.

Note 6 – Related Party Transactions:

During 2011, a Director of the Company loaned the Company an amount equal to $500.  The loan carries no stated interest and due on demand.

During 2012, a Director of the Company loaned the Company an amount equal to $5,060.  The loan carries no stated interest and due on demand.

On May 2012, a payment of $5,000 was applied to this account.  The balance at August 31, 2012 was $560.  This amount was fully paid by May 31, 2013.

During the period ending May 31, 2013, the Company loaned to a related party $30,000.  This receivable carries no stated interest and due on demand.

Note 7 – Change in Control:

On March 26, 2012, a change of control of the registrant was made when Emine Ozer acquired 2,856,312 common shares from selling shareholders which represented 80.69% of the issued and outstanding common shares.

Subsequently, based on the issuances of these shares Mr. Aslan Ozer became the majority shareholder of the registrant, owning 57.085 of the issued and outstanding common shares,

Effective April 1, 2012, Vladimir Bibik, the sole officer and director of the registrant appointed Donald L. Perks as president, chief executive officer, chief financial officer and director and thereafter resigned due to the change of control.

Donald L. Perks was the founder, officer and director of Canada Pay Phone, a telecommunications company, from 1994 to 2001.  Mr. Perks was an officer and director of Global Immune Technologies Inc, a natural resource exploration company, from 2003 through February 2012.  

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Note 8 – Business Combination:

On July 31, 2012, the Company acquired all of the member interests of Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.) a Turkish enterprise, from Aslan Ozer, its sole member, for 2,500,000 common shares of the Company. The purchase is being accounted for as an acquisition as required by ACS 805.  The purchase is being reported and operating as a wholly owned subsidiary of the parent company.

On May 31, 2013, the Company terminated this business combination.

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ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

Trends and Uncertainties.

The demand for the registrant's products is dependent on general economic conditions, which are cyclical in nature.  Because a major portion of our activities are the receipt of revenues from our mining operations in the future, our business operations may be adversely affected by competitors and prolonged recessionary periods.

There are no other known trends, events or uncertainties that have, or are reasonably likely to have, a material impact on our short term or long term liquidity.  Sources of liquidity will come from the sale of our products and services, as well as the private sale of our stock.  There are no material commitments for capital expenditure at this time.  There are no trends, events or uncertainties that have had or are reasonably expected to have a material impact on the net sales or revenues or income from continuing operations.  There are no significant elements of income or loss that do not arise from the registrant’s continuing operations.  There are no other known causes for any material changes from period to period in one or more line items of our financial statements.

On June 26, 2013, the registrant cancelled 7,563,820 common shares as a part of the terminated merger with Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi (translated – Aslanay Mining Trand and Ind. Limited Co.), a Turkish enterprise.

On July 9, 2013, the registrant enacted a 400 for 1 forward stock split.  As a result, the shares outstanding increased from 683,688 to 273,475,200.

Capital and Source of Liquidity.

For the three months ended August 31, 2013 and 2012, we did not pursue any investing activities.

For the three months ended August 31, 2013, we received $74,965 from proceeds from notes payable.  As a result, we had net cash flows from financing activities of $74,965 for the three months ended August 31, 2013.

For the three months ended August 31, 2012, we paid $100,000 to shareholders, resulting in net cash used in financing activities of $100,000 for the three months ended August 31, 2012.

Our long-term liquidity is dependent on the continuation of operations, and the receipt of revenues.

Results of Operations.

We have not yet earned any revenues.

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For the three months ended August 31, 2013, we paid exploration costs of $15,120 and legal and professional fees of $25,730.  We also paid travel expenses of $4,045 and other general and administrative expenses of $130.  As a result, we had a loss from operations of $45,025 for the three months ended August 31, 2013.

Comparatively, for the three months ended August 31, 2012, we paid exploration costs of $24,046 and legal and professional fees of $44,809.  We paid contract labor expenses of $30,000 and other general and administrative expenses of $453.  As a result, we had a loss from operations of $99,308 for the three months ended August 31, 2012.

Our operations were minimal during the three months ended August 31, 2013 and 2012.  The 54.7% decrease in operating loss was primarily a result of decreased contract labor costs and exploration costs.

Plan of Operation.

The registrant may experience problems, delays, expenses and difficulties, many of which are beyond the registrant’s control.  These include, but are not limited to, unanticipated problems relating to additional costs and expenses that may exceed current estimates and competition.

Critical Accounting Policies

The following accounting policies are considered critical by our management.  These and other accounting policies require that estimates be made based on assumptions and judgment, which affect revenues, expenses, assets, liabilities and disclosure of contingencies in our financial statements.  These estimates and assumptions are based on historical experience and on various other factors that are believed to be reasonable under the circumstances.  However, actual results may differ from these estimates under different and/or future circumstances.

Revenue Recognition

In general, we record revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, and collectability is reasonably assured.  The following policies reflect specific criteria for the various revenue streams of the Company:

Revenue is recognized at the time the product is delivered or the service is performed.

Property and Equipment

Property and equipment are recorded at cost and are depreciated based upon estimated useful lives using the straight-line method. Estimated useful lives range from three to ten years.  At August 31, 2013, we believe the remaining carrying values of these assets are recoverable.

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Stock-Based Compensation

We record stock based compensation in accordance with FASB ASC 718, Stock Compensation.   ASC 718 requires that the cost resulting from all share-based transactions be recorded in the financial statements and establishes fair value as the measurement objective in accounting for share-based payment arrangements and requires all entities to apply a fair-value-based measurement in accounting for share-based payment transactions with employees. The Statement also establishes fair value as the measurement objective for transactions in which an entity acquires goods or services from non-employees in share-based payment transactions.

Recent Pronouncements

We have determined that all recently issued accounting standards will not have a material impact on our financial statements, or do not apply to our operations.

Item 3.  Quantitative and Qualitative Disclosures About Market Risk

Not applicable for smaller reporting companies.

Item 4.  Controls and Procedures

During the period ended August 31, 2013, there were no changes in our internal controls over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our chief executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as of August 31, 2013.  Based on this evaluation, our chief executive officer and principal financial officers have concluded such controls and procedures to be effective as of August 31, 2013 to ensure that information required to be disclosed by the issuer in the reports that it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms and to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

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PART II. OTHER INFORMATION

Item 1.   Legal Proceedings

None

Item 1A.  Risk Factors  

Not applicable for smaller reporting companies

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

None

Item 3.   Defaults Upon Senior Securities.

None

Item 4.   Mine Safety Disclosures

Not Applicable

Item 5.   Other Information

None

Item 6.   Exhibits

Exhibit 31* - Certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 32* - Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

101.INS**    XBRL Instance Document

101.SCH**   XBRL Taxonomy Extension Schema Document

101.CAL**   XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF**   XBRL Taxonomy Extension Definition Linkbase Document

101.LAB**   XBRL Taxonomy Extension Label Linkbase Document

101.PRE**    XBRL Taxonomy Extension Presentation Linkbase Document

*  Filed herewith

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

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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	RAINBOW INTERNATIONAL, CORP.
Dated: October 21, 2013	By: /s/ Donald Perks
	Donald Perks President, Chief Executive Officer and Chief Financial Officer

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EX-31

302 CERTIFICATION

I, Donald Perks, certify that:

         1. I have reviewed this quarterly report on Form 10-Q of Rainbow International, 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. I am 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 15d-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 my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 my 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. I have disclosed, based on my 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.

Date: October 21, 2013

/s/Donald Perks

Donald Perks

Chief Executive Officer

Chief Financial Officer

EX-32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned officer of Rainbow International, Corp. (the "Company"), hereby certifies, to such officer's knowledge, that the Company's Quarterly Report on Form 10-Q for the quarter ended August 31, 2013 (the "Report") fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/Donald Perks

Donald Perks

Chief Executive Officer

Chief Financial Officer

October 21, 2013

XML

Note 1 - Organization and Summary of Significant Accounting Policies: Property and equipment (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Property and equipment

Property and Equipment - The Company values its investment in property and equipment at cost less accumulated depreciation.  Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years.

XML

Rainbow International Corp. (A Development Stage Company) Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended		28 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (45,025)	$ (99,308)	$ (335,732)
Adjustments to reconcile net (loss) to cash provided (used) by developmental stage activities:
Depreciation	0	0	0
Change in current assets and liabilities:
Other assets	0	0	0
Accounts payable and accrued expenses	(18,968)	78	15,000
Net cash flows from operating activities	(63,993)	(99,230)	(320,732)
Cash flows from investing activities:
Purchase of fixed assets	0	0	0
Net cash flows from investing activities	0	0	0
Cash flows from financing activities:
Proceeds from sale of common stock	0	0	289,939
Proceeds from notes payable	74,965	0	74,965
Advances/ (payments) from shareholder	0	(100,000)	(30,000)
Net cash flows from financing activities	74,965	(100,000)	334,904
Net cash flows	10,972	(199,230)	14,172
Cash and equivalents, beginning of period	3,200	243,114	0
Cash and equivalents, end of period	14,172	43,884	14,172
Supplemental cash flow disclosures:
Cash paid for interest	0	0	0
Cash paid for income taxes	$ 0	$ 0	$ 0

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Note 6 - Related Party Transactions

3 Months Ended

Aug. 31, 2013

Notes

Note 6 - Related Party Transactions

Note 6 – Related Party Transactions:

During 2011, a Director of the Company loaned the Company an amount equal to $500.  The loan carries no stated interest and due on demand.

During 2012, a Director of the Company loaned the Company an amount equal to $5,060.  The loan carries no stated interest and due on demand.

On May 2012, a payment of $5,000 was applied to this account.  The balance at August 31, 2012 was $560.  This amount was fully paid by May 31, 2013.

During the period ending May 31, 2013, the Company loaned to a related party $30,000.  This receivable carries no stated interest and due on demand.

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Note 1 - Organization and Summary of Significant Accounting Policies: Exploration Stage Enterprises (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Exploration Stage Enterprises

Exploration Stage Enterprise - The Company’s financial statements are prepared pursuant to the provisions of Topic 26, “Accounting for Development Stage Enterprises,” as it devotes substantially all of its efforts to acquiring and exploring mining interests that will eventually provide sufficient net profits to sustain the Company’s existence. Until such interests are engaged in major commercial production, the Company will continue to prepare its financial statements and related disclosures in accordance with entities in the development stage. Mining companies subject to Topic 26 are required to label their financial statements as an “Exploratory Stage Company,” pursuant to guidance provided by SEC Guide 7 for Mining Companies.

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Note 1 - Organization and Summary of Significant Accounting Policies: Mineral property acquisition and exploration costs (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Mineral property acquisition and exploration costs

Mineral Property Acquisition and Exploration Costs - The Company is primarily engaged in the business of the acquisition, exploration, development, mining, and production of domestic strategic energy and mineral properties, with emphasis on lithium carbonate and additional strategic minerals. Mineral claim and other property acquisition costs are capitalized as incurred. Such costs are carried as an asset of the Company until it becomes apparent through exploration activities that the cost of such properties will not be realized through mining operations. Mineral exploration costs are expensed as incurred, and when it becomes apparent that a mineral property can be economically developed as a result of establishing proven or probable reserve, the exploration costs, along with mine development cost, are capitalized. The costs of acquiring mineral claims, capitalized exploration costs, and mine development costs are recognized for depletion and amortization purposes under the units-of-production method over the estimated life of the probable and proven reserves. If mineral properties, exploration, or mine development activities are subsequently abandoned or impaired, any capitalized costs are charged to operations in the current period.

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Note 8 - Business Combination: Business Combinations Policy (Details)	Jul. 31, 2012
Common stock shares issued	2,500,000

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Note 3 - Federal Income Tax: Income Tax, Policy (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Income Tax, Policy

We follow Accounting Standards Codification regarding Accounting for Income Taxes. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carryforwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carryforward has been recognized, as it is not deemed likely to be realized.

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Note 2 - Uncertainty, Going Concern: Going concern (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Going concern

At August 31, 2013, we were engaged in a business and had suffered losses from exploration stage activities to date. In addition, we have minimal operating funds. Although management is currently attempting to identify business opportunities and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful. Accordingly, we must rely on our officers to perform essential functions without compensation until a business operation can be commenced. 

These factors raise doubt about the ability of the Company to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

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Note 3 - Federal Income Tax: federal income tax note (Details) (USD $)	3 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	May 31, 2013
Results of Operations, Income Tax Expense	$ (82,916)	$ (15,788)
Income Tax Reconciliation, Nondeductible Expense	0	0
Valuation Allowance, Deferred Tax Asset, Change in Amount	82,916	15,778
Income Tax Reconciliation, Tax Credits	0	0
Deferred Tax Assets, Operating Loss Carryforwards	98,840	15,924
Deferred Tax Assets, Valuation Allowance	(98,840)	(15,924)
Deferred Tax Assets, Net of Valuation Allowance	0	0
Operating Loss Carryforwards			$ 290,707

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Change in Control: Change in Control Policy (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Change in Control Policy

On March 26, 2012, a change of control of the registrant was made when Emine Ozer acquired 2,856,312 common shares from selling shareholders which represented 80.69% of the issued and outstanding common shares.

Subsequently, based on the issuances of these shares Mr. Aslan Ozer became the majority shareholder of the registrant, owning 57.085 of the issued and outstanding common shares,

Effective April 1, 2012, Vladimir Bibik, the sole officer and director of the registrant appointed Donald L. Perks as president, chief executive officer, chief financial officer and director and thereafter resigned due to the change of control.

Donald L. Perks was the founder, officer and director of Canada Pay Phone, a telecommunications company, from 1994 to 2001.  Mr. Perks was an officer and director of Global Immune Technologies Inc, a natural resource exploration company, from 2003 through February 2012. 

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Note 1 - Organization and Summary of Significant Accounting Policies: Recently Issued Accounting Pronouncements (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements - As of and for the periods ended August 31, 2013 and May 31, 2013, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

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Note 2 - Uncertainty, Going Concern

3 Months Ended

Aug. 31, 2013

Notes

Note 2 - Uncertainty, Going Concern

Note 2 - Uncertainty, going concern:

At August 31, 2013, we were engaged in a business and had suffered losses from exploration stage activities to date. In addition, we have minimal operating funds. Although management is currently attempting to identify business opportunities and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful. Accordingly, we must rely on our officers to perform essential functions without compensation until a business operation can be commenced. 

These factors raise doubt about the ability of the Company to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

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Note 4 - Cumulative Sales of Stock

3 Months Ended

Aug. 31, 2013

Notes

Note 4 - Cumulative Sales of Stock

Note 4 – Cumulative sales of stock:

Since its inception, we have issued shares of common stock as follows:

On May 27, 2011, the Company issued 3,000,000 shares of common stock at a price of $0.001 per share for a total cash proceeds of $3,000.

During February 2012, the Company issued 540,000 shares of common stock at a price of $0.04 per share and received proceeds in the amount of $21,600.

On May 15, 2012, the Company issued 2,207,508 shares of common at a price $0.12 per share for $264,867 in cash.  The Company has received these funds but has not issued the shares.  This is recorded as a stock subscription until issued.

The Company authorized but has not issued 2,500,000 shares of stock for the purchase of Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.).  These shares are recorded as a stock subscription until issued.  The value of these shares is the net asset value of Aslanay Mining Trade and Ind. Limited Co at July 31, 2012 in the amount of $377,115.  On December 5, 2012, the Company issued these shares.

On June 26, 2013, the Company received and cancelled 7,563,820 as part of the terminated merger with Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.) a Turkish enterprise

On July 9, 2013, the Company enacted a 400:1 forward stock split.  This resulted in the shares outstanding to increase from 683,688 to 273,475,200.

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Change in Control

3 Months Ended

Aug. 31, 2013

Notes

Change in Control

Note 7 – Change in Control:

On March 26, 2012, a change of control of the registrant was made when Emine Ozer acquired 2,856,312 common shares from selling shareholders which represented 80.69% of the issued and outstanding common shares.

Subsequently, based on the issuances of these shares Mr. Aslan Ozer became the majority shareholder of the registrant, owning 57.085 of the issued and outstanding common shares,

Effective April 1, 2012, Vladimir Bibik, the sole officer and director of the registrant appointed Donald L. Perks as president, chief executive officer, chief financial officer and director and thereafter resigned due to the change of control.

Donald L. Perks was the founder, officer and director of Canada Pay Phone, a telecommunications company, from 1994 to 2001.  Mr. Perks was an officer and director of Global Immune Technologies Inc, a natural resource exploration company, from 2003 through February 2012. 

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Note 5 - Notes Payable

3 Months Ended

Aug. 31, 2013

Notes

Note 5 - Notes Payable:

Note 5 – Notes Payable:

On August 20, 2013, the Company received $74,965 as a note payable.  The loan carries no stated interest and due on demand.

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Note 4 - Cumulative Sales of Stock: Common stock issued (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Common stock issued

Since its inception, we have issued shares of common stock as follows:

On May 27, 2011, the Company issued 3,000,000 shares of common stock at a price of $0.001 per share for a total cash proceeds of $3,000.

During February 2012, the Company issued 540,000 shares of common stock at a price of $0.04 per share and received proceeds in the amount of $21,600.

On May 15, 2012, the Company issued 2,207,508 shares of common at a price $0.12 per share for $264,867 in cash.  The Company has received these funds but has not issued the shares.  This is recorded as a stock subscription until issued.

The Company authorized but has not issued 2,500,000 shares of stock for the purchase of Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.).  These shares are recorded as a stock subscription until issued.  The value of these shares is the net asset value of Aslanay Mining Trade and Ind. Limited Co at July 31, 2012 in the amount of $377,115.  On December 5, 2012, the Company issued these shares.

On June 26, 2013, the Company received and cancelled 7,563,820 as part of the terminated merger with Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.) a Turkish enterprise

On July 9, 2013, the Company enacted a 400:1 forward stock split.  This resulted in the shares outstanding to increase from 683,688 to 273,475,200.

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Note 8 - Business Combination: Business Combinations Policy (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Business Combinations Policy

On July 31, 2012, the Company acquired all of the member interests of Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.) a Turkish enterprise, from Aslan Ozer, its sole member, for 2,500,000common shares of the Company. The purchase is being accounted for as an acquisition as required by ACS 805.  The purchase is being reported and operating as a wholly owned subsidiary of the parent company. 

On May 31, 2013, the Company terminated this business combination.

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Note 6 - Related Party Transactions: Related Party Transactions (Details) (USD $)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	May 31, 2012	Aug. 31, 2013	Oct. 01, 2012	Dec. 31, 2011	Aug. 31, 2012
Proceeds from Related Party Debt			$ 5,060	$ 500
Repayments of Related Party Debt	5,000
Accounts Payable, Related Parties					560
Payments to Fund Long-term Loans to Related Parties		$ 30,000

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Rainbow International Corp. (A Development Stage Company) Statements of Operations (Unaudited) (USD $)	3 Months Ended		28 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
Sales	$ 0	$ 0	$ 0
Cost of Sales	0	0	0
Gross Profit	0	0	0
General and administrative expenses:
Exploration costs	15,120	24,046	60,945
Legal and professional fees	25,730	44,809	202,497
Contract labor	0	30,000	65,000
Travel	4,045	0	5,845
Other general and administrative	130	453	1,445
Total operating expenses	45,025	99,308	335,732
Loss from operations	(45,025)	(99,308)	(335,732)
Other income (expense)
Interest Income	0	0	0
Interest (expense)	0	0	0
(Loss) before taxes	(45,025)	(99,308)	(335,732)
Provision (credit) for taxes on income	0	0	0
Net loss	$ (45,025)	$ (99,308)	$ (335,732)
Basic earnings (loss) per common share	$ 0	$ (0.01)
Weighted average number of shares outstanding	273,475,200	1,400,000,000

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Note 1 - Organization and Summary of Significant Accounting Policies: Basis of Presentation (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Basis of Presentation

Basis of presentation - The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of August 31, 2013.

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Note 1 - Organization and Summary of Significant Accounting Policies

3 Months Ended

Aug. 31, 2013

Notes

Note 1 - Organization and Summary of Significant Accounting Policies

Note 1 - Organization and summary of significant accounting policies:

Following is a summary of the Company’s organization and significant accounting policies:

Organization and nature of business –Rainbow International Corp., (“We,” or “the Company”) is a Nevada corporation incorporated on April 22, 2011.  The Company was primarily engaged in the distribution of Bohemian Crystal produced in the Czech Republic.  Since the reorganization of the Company, they have changed their primary purpose.  The Company is now primarily engaged in the acquisition and exploration of mining properties.

The Company has been in the exploration stage since the reorganization and has not yet realized any revenues from its planned operations.  Upon the location of commercially mineable reserves, the Company plans to prepare for mineral extraction and enter the development stage.

Basis of presentation - The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of August 31, 2013.

Use of estimates - The preparation of financial statements in conformity with generally accepted accounting principles 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. 

Cash and cash equivalents - The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of August 31, 2013 and May 31, 2013.

Property and Equipment - The Company values its investment in property and equipment at cost less accumulated depreciation.  Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years.

Mineral Property Acquisition and Exploration Costs - The Company is primarily engaged in the business of the acquisition, exploration, development, mining, and production of domestic strategic energy and mineral properties, with emphasis on lithium carbonate and additional strategic minerals. Mineral claim and other property acquisition costs are capitalized as incurred. Such costs are carried as an asset of the Company until it becomes apparent through exploration activities that the cost of such properties will not be realized through mining operations. Mineral exploration costs are expensed as incurred, and when it becomes apparent that a mineral property can be economically developed as a result of establishing proven or probable reserve, the exploration costs, along with mine development cost, are capitalized. The costs of acquiring mineral claims, capitalized exploration costs, and mine development costs are recognized for depletion and amortization purposes under the units-of-production method over the estimated life of the probable and proven reserves. If mineral properties, exploration, or mine development activities are subsequently abandoned or impaired, any capitalized costs are charged to operations in the current period.

Asset retirement obligations - The Company has adopted the provisions of FASB ASC 410-20 “Asset Retirement and Environmental Obligations," which requires the fair value of a liability for an asset retirement obligation to be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. The associated asset retirement costs are capitalized as part of the carrying amount of the related mining properties. As of August 31, 2013 and May 31, 2012, there have been no asset retirement obligations recorded.

Fair value of financial instruments - The Company’s financial instruments include cash, accounts receivable, accounts payable, and notes payable. All instruments are accounted for on a historical cost basis, which, due to the short maturity of these financial instruments, approximates fair value at May 31, 2013 and 2012. The Company did not engage in any transaction involving derivative instruments.

Income Taxes - The Company accounts for its income taxes in accordance with Income Taxes Topic of the FASB ASC 740, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date.

Net loss per share calculation - Net loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic net loss per common share ("EPS") is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued, unless doing so is anti-dilutive.. 

Stock Based Compensation - The Company recognizes stock-based compensation in accordance with ASC Topic 718 “Stock Compensation”, which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values.

For non-employee stock-based compensation, we have adopted ASC Topic 505 “Equity-Based Payments to Non-Employees”, which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718.

Exploration Stage Enterprise - The Company’s financial statements are prepared pursuant to the provisions of Topic 26, “Accounting for Development Stage Enterprises,” as it devotes substantially all of its efforts to acquiring and exploring mining interests that will eventually provide sufficient net profits to sustain the Company’s existence. Until such interests are engaged in major commercial production, the Company will continue to prepare its financial statements and related disclosures in accordance with entities in the development stage. Mining companies subject to Topic 26 are required to label their financial statements as an “Exploratory Stage Company,” pursuant to guidance provided by SEC Guide 7 for Mining Companies.

Recently Issued Accounting Pronouncements - As of and for the periods ended August 31, 2013 and May 31, 2013, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

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Rainbow International Corp. (A Development Stage Company) Balance Sheets. (Unaudited) (USD $)	Aug. 31, 2013	May 31, 2013
Current assets
Cash held in trust	$ 14,172	$ 3,200
Total current assets	14,172	3,200
Other Assets
Other assets	30,000	30,000
Total Other Assets	30,000	30,000
Total Assets	44,172	33,200
Current liabilities:
Accounts payable	15,000	33,968
Notes payable	74,965	0
Total current liabilities	89,965	33,968
Stockholders' equity:
Common stock, $0.001 par value, 700,000,000 authorized, 273,475,200 shares issued and outstanding	273,475	273,475
Capital in excess of par value	16,464	16,464
Deficit accumulated during the development stage	(335,732)	(290,707)
Total stockholders' equity	(45,793)	(768)
Total Liabilities and Stockholders' Equity	$ 44,172	$ 33,200

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Note 5 - Notes Payable: Notes Payable Policy (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Notes Payable Policy

On August 20, 2013, the Company received $74,965 as a note payable.  The loan carries no stated interest and due on demand.

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Note 1 - Organization and Summary of Significant Accounting Policies: Stock Based Compensation (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Stock Based Compensation

Stock Based Compensation - The Company recognizes stock-based compensation in accordance with ASC Topic 718 “Stock Compensation”, which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values.

For non-employee stock-based compensation, we have adopted ASC Topic 505 “Equity-Based Payments to Non-Employees”, which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718.

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Note 4 - Cumulative Sales of Stock: Common stock issued (Details) (USD $)	Jul. 09, 2013	Jul. 08, 2013	Jun. 26, 2013	Jul. 31, 2012	May 15, 2012	Feb. 01, 2012	May 27, 2011
Common Stock, Shares, Issued					2,207,508	540,000	3,000,000
Common Stock, Par or Stated Value Per Share					$ 0.12	$ 0.04	$ 0.001
Common Stock, Value, Issued				$ 377,115	$ 264,867	$ 21,600	$ 3,000
Common Stock, Shares Authorized				2,500,000
Shares Cancelled			7,563,820
Shares, Outstanding	273,475,200	683,688

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Note 5 - Notes Payable: Notes Payable Policy (Details) (USD $)	Aug. 31, 2013	Aug. 20, 2013	May 31, 2013
Notes payable	$ 74,965	$ 74,965	$ 0

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Note 1 - Organization and Summary of Significant Accounting Policies: Organization and nature of business (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Organization and nature of business

Organization and nature of business –Rainbow International Corp., (“We,” or “the Company”) is a Nevada corporation incorporated on April 22, 2011.  The Company was primarily engaged in the distribution of Bohemian Crystal produced in the Czech Republic.  Since the reorganization of the Company, they have changed their primary purpose.  The Company is now primarily engaged in the acquisition and exploration of mining properties.

The Company has been in the exploration stage since the reorganization and has not yet realized any revenues from its planned operations.  Upon the location of commercially mineable reserves, the Company plans to prepare for mineral extraction and enter the development stage.

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Note 6 - Related Party Transactions: Related Party Transactions (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Related Party Transactions

During 2011, a Director of the Company loaned the Company an amount equal to $500.  The loan carries no stated interest and due on demand.

During 2012, a Director of the Company loaned the Company an amount equal to $5,060.  The loan carries no stated interest and due on demand.

On May 2012, a payment of $5,000 was applied to this account.  The balance at August 31, 2012 was $560.  This amount was fully paid by May 31, 2013.

During the period ending May 31, 2013, the Company loaned to a related party $30,000.  This receivable carries no stated interest and due on demand.

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Note 1 - Organization and Summary of Significant Accounting Policies: Cash and cash equivalents (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Cash and cash equivalents

Cash and cash equivalents - The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of August 31, 2013 and May 31, 2013.

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Note 8 - Business Combination

3 Months Ended

Aug. 31, 2013

Notes

Note 8 - Business Combination:

Note 8 – Business Combination:

On July 31, 2012, the Company acquired all of the member interests of Aslanay Madencilik Sanayi Ve Ticaret Limited Sirketi, (translated -Aslanay Mining Trade and Ind. Limited Co.) a Turkish enterprise, from Aslan Ozer, its sole member, for 2,500,000common shares of the Company. The purchase is being accounted for as an acquisition as required by ACS 805.  The purchase is being reported and operating as a wholly owned subsidiary of the parent company. 

On May 31, 2013, the Company terminated this business combination.

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Note 3 - Federal Income Tax

3 Months Ended

Aug. 31, 2013

Notes

Note 3 - Federal Income Tax:

Note 3 - Federal income tax:

We follow Accounting Standards Codification regarding Accounting for Income Taxes. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carryforwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carryforward has been recognized, as it is not deemed likely to be realized.

The provision for refundable Federal income tax consists of the following:

	Three months ended August 31, 2013	Three months ended August 31, 2012
Refundable Federal income tax attributable to:
Current operations	$(82,916)	$(15,788)
Less, Nondeductible expenses	0	0
Less, Change in valuation allowance	82,916	15,778
Net refundable amount	0	0

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

	August 31, 2013	August 31, 2012
Deferred tax asset attributable to:
Net operating loss carryover	$98,840	$15,924
Less, Valuation allowance	(98,840)	(15,924)
Net deferred tax asset	0	0

At May 31, 2013, an unused net operating loss carryover approximating $290,707 is available to offset future taxable income; it expires beginning in 2031.

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Note 3 - Federal Income Tax: federal income tax note (Tables)

3 Months Ended

Aug. 31, 2013

Tables/Schedules

federal income tax note

The provision for refundable Federal income tax consists of the following:

	Three months ended August 31, 2013	Three months ended August 31, 2012
Refundable Federal income tax attributable to:
Current operations	$(82,916)	$(15,788)
Less, Nondeductible expenses	0	0
Less, Change in valuation allowance	82,916	15,778
Net refundable amount	0	0

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

	August 31, 2013	August 31, 2012
Deferred tax asset attributable to:
Net operating loss carryover	$98,840	$15,924
Less, Valuation allowance	(98,840)	(15,924)
Net deferred tax asset	0	0

At May 31, 2013, an unused net operating loss carryover approximating $290,707 is available to offset future taxable income; it expires beginning in 2031.

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Note 1 - Organization and Summary of Significant Accounting Policies: Asset Retirement Obligations, Policy (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Asset Retirement Obligations, Policy

Asset retirement obligations - The Company has adopted the provisions of FASB ASC 410-20 “Asset Retirement and Environmental Obligations," which requires the fair value of a liability for an asset retirement obligation to be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made. The associated asset retirement costs are capitalized as part of the carrying amount of the related mining properties. As of August 31, 2013 and May 31, 2012, there have been no asset retirement obligations recorded.

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Note 1 - Organization and Summary of Significant Accounting Policies: Use of Estimates (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Use of Estimates

Use of estimates - The preparation of financial statements in conformity with generally accepted accounting principles 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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. 

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Note 1 - Organization and Summary of Significant Accounting Policies: Net income per share of common stock (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Net income per share of common stock

Net loss per share calculation - Net loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”. Basic net loss per common share ("EPS") is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding, assuming all dilutive potential common shares were issued, unless doing so is anti-dilutive.. 

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Note 1 - Organization and Summary of Significant Accounting Policies: Fair value of financial instruments (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Fair value of financial instruments

Fair value of financial instruments - The Company’s financial instruments include cash, accounts receivable, accounts payable, and notes payable. All instruments are accounted for on a historical cost basis, which, due to the short maturity of these financial instruments, approximates fair value at May 31, 2013 and 2012. The Company did not engage in any transaction involving derivative instruments.

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Document and Entity Information (USD $)	3 Months Ended
	Aug. 31, 2013
Document and Entity Information:
Entity Registrant Name	Rainbow International, Corp.
Document Type	10-Q
Document Period End Date	Aug. 31, 2013
Amendment Flag	false
Entity Central Index Key	0001522538
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding	273,475,200
Entity Public Float	$ 0
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	Yes
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1

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Note 1 - Organization and Summary of Significant Accounting Policies: Federal income taxes (Policies)

3 Months Ended

Aug. 31, 2013

Policies

Federal income taxes

Income Taxes - The Company accounts for its income taxes in accordance with Income Taxes Topic of the FASB ASC 740, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date.