10-Q

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

                                    FORM 10-Q

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

    FOR THE QUARTERLY PERIOD ENDED AUGUST 31, 2013

                        Commission file number 333-182970


                                  WEBFOLIO INC.
             (Exact name of registrant as specified in its charter)

                                    Delaware
         (State or other jurisdiction of incorporation or organization)

                  1129 8 Street S.E. Calgary AB Canada T2G 2Z6
          (Address of principal executive offices, including zip code)

                                  (403)863-6225
                     (Telephone number, including area code)

Check whether the issuer (1) 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 last 90 days. YES [X] NO [ ]

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

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

Large accelerated filer [ ]                        Accelerated filer [ ]

Non-accelerated filer [ ]                          Smaller reporting company [X]

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

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: 5,000,000 shares as of October 22,
2013

ITEM 1. FINANCIAL STATEMENTS

                                  WEBFOLIO, INC
                          (A Development Stage Company)
                                 Balance Sheets
--------------------------------------------------------------------------------



                                                                            August 31, 2013     May 31, 2013
                                                                            ---------------     ------------
                                                                              (Unaudited)
                                                                                          
                                     ASSETS

CURRENT ASSETS
  Cash and cash equivalents                                                    $  4,375           $  6,410
                                                                               --------           --------
TOTAL CURRENT ASSETS                                                              4,375              6,410
                                                                               --------           --------

TOTAL ASSETS                                                                   $  4,375           $  6,410
                                                                               ========           ========

                       LIABILITIES & STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
  Accounts payable                                                             $     40           $    780
  Officeer advances                                                               5,088              5,088
                                                                               --------           --------
TOTAL CURRENT LIABILITIES                                                         5,128              5,868
                                                                               --------           --------

TOTAL LIABILITIES                                                                 5,128              5,868
                                                                               --------           --------
STOCKHOLDERS' EQUITY
  130,000,000 common shares at par value of $0.0001 Common stock,
   ($0.001 par value, 75,000,000 shares authorized; 5,000,000 shares
   issued and outstanding at August 31, 2013 and May 31, 2013 respectively          500                500
  Additional paid-in capital                                                      9,500              9,500
  Deficit accumulated during development stage                                  (10,753)            (9,458)
                                                                               --------           --------
TOTAL STOCKHOLDERS' EQUITY                                                         (753)               542
                                                                               --------           --------

TOTAL LIABILITITES & STOCKHOLDERS' EQUITY                                      $  4,375           $  6,410
                                                                               ========           ========



                        See Notes to Financial Statements

                                       2

                                  WEFOLIO, INC.
                          (A Development Stage Company)
                            Statements of Operations
                                   (Unaudited)
--------------------------------------------------------------------------------



                                                                                   Inception
                                        Three Months         Three Months         May 16, 2011
                                           Ended                Ended               Through
                                      August 31, 2013      August 31, 2012      August 31, 2013
                                      ---------------      ---------------      ---------------
                                                                       
REVENUES
  Revenues                              $       --           $       --           $       --
                                        ----------           ----------           ----------
TOTAL REVENUES                                  --                   --                   --

OPERATING EXPENSES
  Professional expenses                      1,250                1,750                4,000
  General and Administative                     45                1,860                6,446
                                        ----------           ----------           ----------
TOTAL OPERATING EXPENSE                      1,295                3,610               10,446
                                        ----------           ----------           ----------
OTHER INCOME AND EXPENSE
  Exchange gain (loss)                          --                  133                  307
                                        ----------           ----------           ----------
TOTAL OTHER INCOME AND EXPENSE                  --                  133                  307
                                        ----------           ----------           ----------

NET  INCOME (LOSS)                      $   (1,295)          $   (3,743)          $  (10,753)
                                        ==========           ==========           ==========

BASIC EARNINGS PER SHARE                $    (0.00)          $    (0.00)
                                        ==========           ==========
WEIGHTED AVERAGE NUMBER OF
 COMMON SHARES OUTSTANDING               5,000,000            5,000,000
                                        ==========           ==========



                        See Notes to Financial Statements

                                       3

                                 WEBFOLIO, INC.
                          (A Development Stage Company)
                            Statements of Cash Flows
                                   (Unaudited)
--------------------------------------------------------------------------------



                                                                                                     Inception
                                                          Three Months         Three Months         May 16, 2011
                                                             Ended                Ended               Through
                                                        August 31, 2013      August 31, 2012      August 31, 2013
                                                        ---------------      ---------------      ---------------
                                                                                         
CASH FLOWS FROM OPERATING ACTIVITIES
  Net income (loss)                                        $ (1,295)            $ (3,743)            $(10,753)
  Adjustments to reconcile net loss to net cash
   provided by (used in) operating activities:

  Changes in operating assets and liabilities:
    Accounts payable                                           (740)                  --                   40
                                                           --------             --------             --------
      NET CASH USED IN OPERATING ACTIVITIES                  (2,035)              (3,743)             (10,713)
                                                           --------             --------             --------
CASH FLOWS FROM INVESTING ACTIVITIES

      NET CASH USED IN INVESTING ACTIVITIES                      --                   --                   --
                                                           --------             --------             --------
CASH FLOWS FROM FINANCING ACTIVITIES
  Proceeds from shareholder loans                                --                   --                5,088
  Issuance of common stock for cash                              --                   --               10,000
                                                           --------             --------             --------
      NET CASH PROVIDED BY FINANCING ACTIVITIES                  --                   --               15,088
                                                           --------             --------             --------

NET CHANGE IN CASH                                           (2,035)              (3,743)               4,375

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD              6,410                8,916                   --
                                                           --------             --------             --------

CASH AND CASH EQUIVALENTS AT END OF PERIOD                 $  4,375             $  5,173             $  4,375
                                                           ========             ========             ========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

Cash paid during year for:
  Interest                                                 $     --             $     --             $     --
                                                           ========             ========             ========

  Income Taxes                                             $     --             $     --             $     --
                                                           ========             ========             ========



                        See Notes to Financial Statements

                                       4

                                 WEBFOLIO, INC.
                          (A Development Stage Company)
                         Notes to Financial Statements
                                August 31, 2013


1. NATURE OF OPERATIONS

WEBFOLIO INC. ("The  Company") was  incorporated in the State of Delaware on May
16,  2011 to  engage  in the  creation  and  development  of an  online  service
primarily to help real estate investors more effectively manage their properties
and potential  buyers.  The Company is in the development stage with no revenues
and a limited operating history.

GOING CONCERN CONSIDERATION
These  financial  statements  have been prepared  assuming that the Company will
continue  as a going  concern,  which  contemplates,  among  other  things,  the
realization of assets and the  satisfaction  of liabilities in the normal course
of business. The Company has incurred cumulative net losses of $10,753 since its
inception and requires  capital for its  contemplated  operational and marketing
activities to take place.  The  Company's  ability to raise  additional  capital
through the future  issuances  of common  stock is unknown.  The  obtainment  of
additional financing,  the successful  development of the Company's contemplated
plan of  operations,  and  its  transition,  ultimately,  to the  attainment  of
profitable operations are necessary for the Company to continue operations.  The
ability to successfully  resolve these factors raise substantial doubt about the
Company's ability to continue as a going concern.

Future  issuances of the Company's equity or debt securities will be required in
order for the Company to continue to finance its  operations  and  continue as a
going concern. The Company's present revenues are insufficient to meet operating
expenses.  The  financial  statements  do not include any  adjustments  that may
result from the outcome of these aforementioned uncertainties.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

INTERIM FINANCIAL STATEMENTS AND BASIS OF PRESENTATION

The accompanying  unaudited interim 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 interim financial  information,  and
with the rules and  regulations  of the United  States  Securities  and Exchange
Commission  (the "SEC") set forth in Article 8 of Regulation  S-X.  Accordingly,
they do not include all of the information  and footnotes  required by U.S. GAAP
for complete financial  statements.  The unaudited interim financial  statements
furnished  reflect all  adjustments  (consisting of normal  recurring  accruals)
which are, in the opinion of  management,  necessary to a fair  statement of the
results for the interim  periods  presented.  Unaudited  interim results are not
necessarily  indicative of the results for the full fiscal year. These financial
statements  should be read in conjunction  with the financial  statements of the
Company for the year ended May 31, 2013 and notes thereto  contained in our 10-K
Annual Report filed on October 17, 2013.

BASIS OF PRESENTATION

The financial  statements  of the Company have been prepared in accordance  with
generally accepted accounting principles in the United States of America and are
presented in US dollars. The Company's fiscal year end is May 31.

CASH AND CASH EQUIVALENTS

The Company  considers all highly liquid  investments with original  maturity of
three months or less to be cash equivalents.

                                       5

USE OF ESTIMATES AND ASSUMPTIONS

The preparation of financial  statements in conformity  with generally  accepted
accounting  principles  requires that management makes 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 period.  Actual results
could differ from those estimates.

FOREIGN CURRENCY TRANSLATION

The financial  statements are presented in United States dollars.  In accordance
with ASC 830, "Foreign Currency Matters",  foreign  denominated  monetary assets
and liabilities are translated into their United States dollar equivalents using
foreign  exchange rates which  prevailed at the balance sheet date.  Revenue and
expenses are translated at average rates of exchange  during the year.  Gains or
losses resulting from foreign  currency  transactions are included in results of
operations.

DEVELOPMENT STAGE COMPANY

The Company complies with Financial  Accounting  Standards  Codification ("ASC")
915 and Securities and Exchange Commission Act Guide 7 for its  characterization
of the Company as development stage enterprise.

FINANCIAL INSTRUMENT

Fair value  measurements  are determined  based on the  assumptions  that market
participants would use in pricing an asset or liability.  ASC 820-10 establishes
a hierarchy  for inputs used in measuring  fair value that  maximizes the use of
observable inputs and minimizes the use of unobservable inputs by requiring that
the most observable  inputs be used when  available.  FASB ASC 820 establishes a
fair  value  hierarchy  that  prioritizes  the use of inputs  used in  valuation
methodologies into the following three levels:

     Level 1: Quoted prices  (unadjusted) for identical assets or liabilities in
     active  markets.  A quoted  price in an  active  market  provides  the most
     reliable  evidence  of fair  value and must be used to  measure  fair value
     whenever available.
     Level 2: Significant other observable inputs other than Level 1 prices such
     as quoted  prices  for  similar  assets or  liabilities;  quoted  prices in
     markets that are not active;  or other inputs that are observable or can be
     corroborated by observable market data.
     Level 3: Significant  unobservable inputs that reflect a reporting entity's
     own assumptions about the assumptions that market participants would use in
     pricing an asset or liability.  For example, level 3 inputs would relate to
     forecasts of future  earnings  and cash flows used in a  discounted  future
     cash flows method.

The  recorded  amounts of financial  instruments,  including  cash  equivalents,
accounts payable and advance from related party, approximate their market values
as of August 31, 2013.

INCOME TAXES

The Company  follows the accrual  method of accounting  for income taxes.  Under
this method,  deferred  income tax assets and liabilities are recognized for the
estimated tax  consequences  attributable  to differences  between the financial
statement  carrying  values and their  respective  income  tax basis  (temporary
differences).  The effect on the deferred income tax assets and liabilities of a
change in tax rates is  recognized  in income in the period  that  includes  the
enactment  date.  At August  31,  2013,  a full  deferred  tax  asset  valuation
allowance has been provided and no deferred tax asset has been recorded.

BASIC AND DILUTED NET INCOME (LOSS) PER SHARE

The Company  computes net income  (loss) per share in  accordance  with ASC 260,
"Earnings  per Share"  which  requires  presentation  of both basic and  diluted
earnings  per  share  (EPS) on the face of the  income  statement.  Basic EPS is
computed  by  dividing  net  income  (loss)  available  to  common  shareholders
(numerator)  by  the  weighted  average  number  of  common  shares  outstanding
(denominator)  during  the  period.  Diluted  EPS gives  effect to all  dilutive

                                       6

potential common shares  outstanding  during the period including stock options,
using the treasury stock method,  and  convertible  preferred  stock,  using the
if-converted  method.  In computing diluted EPS, the average stock price for the
period is used in determining  the number of shares assumed to be purchased from
the  exercise of stock  options or  warrants.  Diluted EPS excludes all dilutive
potential common shares if their effect is anti-dilutive.

RECENT ACCOUNTING PRONOUNCEMENTS

In  February  2010,  the FASB issued ASU No.  2010-09,  which is included in the
Codification  under ASC 855,  SUBSEQUENT EVENTS ("ASC 855"). This update removes
the requirement  for an SEC filer to disclose the date through which  subsequent
events have been evaluated and become effective for interim and annual reporting
periods  beginning January 1, 2010. The adoption of this guidance did not have a
material impact on the Company's financial statements.

In January  2010,  the FASB  issued ASU No.  2010-06,  which is  included in the
Codification under ASC 820, FAIR VALUE MEASUREMENTS AND DISCLOSURES ("ASC 820").
This update  requires the disclosure of transfers  between the observable  input
categories  and  activity  in the  unobservable  input  category  for fair value
measurements.  The  guidance  also  requires  disclosures  about the  inputs and
valuation techniques used to measure fair value and become effective for interim
and annual  reporting  periods  beginning  January 1, 2010. The adoption of this
guidance did not have a material impact on the Company's financial statements.

The  Company  does  not  expect  the  adoption  of  recently  issued  accounting
pronouncements  to have any  significant  impact  on the  Company's  results  of
operations,  financial  position or cash flow. As new accounting  pronouncements
are  issued,  the  Company  will  adopt  those  that are  applicable  under  the
circumstances.

3. RELATED PARTY TRANSACTIONS

The  President of the Company  provides  management  and office  premises to the
Company for no compensation.  He will not be paid for any underwriting  services
that he performs on behalf of the Company with respect to the Company's upcoming
S-1  offering.  He will also not receive  any  interest on any funds that he has
advanced to the Company.  Mr.  Thompson has advanced  funds to the Company as of
August 31, 2013 in the amount of $5,088.

4. COMMON SHARES

The  stockholders'  equity section of the Company contains the following classes
of capital stock as of August 31, 2013:

Common  stock,  $ 0.0001 par value:  130,000,000  shares  authorized;  5,000,000
shares issued and outstanding

In May, 2011, the Company authorized the issue of 5,000,000 common shares of the
company at par value of $.002 to Robin Thompson, Director and President, for net
cash proceeds of $10,000.

At August 31,  2013 there are total of  5,000,000  common  shares of the Company
issued and outstanding.

5. INCOME TAXES

The Company follows ASC 740. 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  carry-forwards.  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 carry-forward has been recognized,  as it
is not deemed likely to be realized.

At August 31, 2013, the Company had an unused net operating  loss  carry-forward
approximating  $10,753 that is available to offset future  taxable  income;  the
loss carry-forward will start to expire in 2030.

                                       7

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

FORWARD LOOKING STATEMENTS

Some of the statements contained in this Form 10-Q that are not historical facts
are "forward-looking statements" which can be identified by the use of
terminology such as "estimates," "projects," "plans," "believes," "expects,"
"anticipates," "intends," or the negative or other variations, or by discussions
of strategy that involve risks and uncertainties. We urge you to be cautious of
the forward-looking statements, that such statements, which are contained in
this Form 10-Q, reflect our current beliefs with respect to future events and
involve known and unknown risks, uncertainties and other factors affecting our
operations, market growth, services, products and licenses. No assurances can be
given regarding the achievement of future results, as actual results may differ
materially as a result of the risks we face, and actual events may differ from
the assumptions underlying the statements that have been made regarding
anticipated events.

All written forward-looking statements made in connection with this Form 10-Q
that are attributable to us, or persons acting on our behalf, are expressly
qualified in their entirety by these cautionary statements. Given the
uncertainties that surround such statements, you are cautioned not to place
undue reliance on such forward-looking statements.

RESULTS OF OPERATIONS

We are still in our development stage and have generated no revenues to date.

We have incurred $10,446 in operating expenses from inception through August 31,
2013. These expenses primarily consisted of costs related to organizational
fees, i.e. forming the Delaware Company and filing the extra provincial license
documents to operate in Alberta, costs related to the preparation of the
Registration Statement, including the audit, SEC fees and EDGAR filing.

The following table provides selected financial data about our Company for the
period from the date of incorporation through August 31, 2013. For detailed
financial information, see the financial statements included in this report.

                     Balance Sheet Data:          8/31/2013
                     -------------------          ---------

                     Cash                          $ 4,375
                     Total assets                  $ 4,375
                     Total liabilities             $ 5,128
                     Stockholder's equity          $  (753)

During this time while we are awaiting funding from our proposed offering
Management has focused, and will continue to focus, on development that can be
achieved without substantial cash flow. At this point we have mapped out the

                                       8

primary areas of functionality the service will offer including basic
high-level, wire frame sketches of screens. We have reviewed hosting services
and selected the Google App Engine as our deployment target. This decision also
led us to decide to use the database services offered through the Google App
Engine platform. We've generated initial domain, service and controller class
designs that will be easily supported by our selected platform and installed an
open-source code editor that will help simplify our integration and deployment
activities. We reviewed freely available open-source libraries that supply
functionality we intend to use. Additionally we've also determined where and how
we will keep our code repositories. On the marketing front, we have vetted our
concept and planned functionality through a number of part time and full time
real estate investors to further refine the planned service offering.

Other than the shares in our current Offering, no other source of capital has
been identified or sought. If we experience a shortfall in operating capital
prior to funding from the proceeds of our Offering, our director has verbally
agreed to advance the Company funds in a limited operations scenario.

Our net loss for the three months ended August 31, 2013 was $1,295. Our net loss
for the three months ended August 31, 2012 was $3,743. Our net loss from
inception (May 16, 2011) through August 31, 2013 was $10,446.

As of August 31, 2013, there is a total of $5,088 in advances payable that is
owed by the company to Robin Thompson, an officer and director, for expenses
that he has paid on behalf of the company. The advances payable are interest
free and payable on demand.

Cash provided by financing activities from inception through the period ended
August 31, 2013 was $15,088. On December 1, 2011 the Company issued a total of
5,000,000 shares of common stock to Mr. Thompson for cash at $0.002 per share
for a total of $10,000.

LIQUIDITY AND CAPITAL RESOURCES

At August 31, 2013 we had $4,375 in cash and there were outstanding liabilities
of $5,128. Our director has verbally agreed to continue to loan the company
funds for operating expenses in a limited scenario, but he has no legal
obligation to do so.

PLAN OF OPERATION

At present management will concentrate on the completion of our current offering
pursuant to the Registration Statement on Form S-1 and also utilize this time to
begin putting together a database of potential customers as well as the
continuation of the development of the software and services for the purpose of
the integration of customers into the Webfolio service.

                                       9

COMPLETE OUR PUBLIC OFFERING

We expect to complete our public offering within 180 days of our Registration
Statement being declared effective by the Securities and Exchange Commission on
April 12, 2013. We intend to concentrate all our efforts on raising capital
during this period.

Once we have completed our offering, our specific business plan for the twelve
months thereafter is as follows:

SOFTWARE DEVELOPMENT

Complete Alpha Prototype (1st quarter after funding)

     *    Establish the development environment and secure hosting arrangements
          on Google App Engine
     *    Implement sign up and authentication logic
     *    Design and implement database objects required to support intended
          functionality
     *    Implement intended workflows
     *    Implement property matching engine
     *    Push out limited early release to selected testers

Complete Beta Version (2nd and 3rd quarter after funding)

     *    Integrate feedback from early testers
     *    Fix any problems
     *    Integrate with payment processor
     *    Implement document customization tools
     *    Implement mobile browser-friendly version
     *    Push out limited release to selected testers

Release `Beta' to Public (3rd and 4th  quarter after funding)

     *    Operate as the free version only during beta testing including access
          to the mobile site
     *    Tune up marketing pages
     *    Get full time instructors who teach real estate investing to include
          the service as part of their course offerings
     *    Enhance user support and communication

Release Production Version (4th quarter after funding)

After we're comfortable we've got the service operating as intended we will
offer early adopters incentives to sign up for a paid version. We enforce
service level offerings now. We will continue to enhance the service offering,
improve responsiveness and stability based on user feedback.

                                       10

MARKETING AND SALES

Once we're close to the full production release, we focus on marketing through
blogs, SEO, articles, and a social media presence. We also leverage our
relationships with full -time real estate investors to spread the word about the
service.

Once we've obtained our first 100 users we will start signing up partners whose
target markets include real estate investors. We'll arrange for our users to
obtain discounts from our partners and, in return, we will get a referral fee
for each relationship we help establish. We will also offer space for paid
advertisements on the site for businesses who do not necessarily want a full
partnership arrangement.

Based on raising funding from our offering, we have budgeted the following
amounts over the 12 months following the successful completion of this offering,
these amounts may be adjusted based upon sales and revenue:

Percentage of Offering              10%          40%          70%         100%
----------------------           -------      -------      -------      -------

Proceeds to the Company          $ 5,000      $20,000      $35,000      $50,000

Programming                      $   500      $ 2,000      $ 7,000      $12,500
Online Project Management        $     0      $   600      $ 1,250      $ 1,250
Telecommunications & Internet    $   250      $ 1,500      $ 1,500      $ 1,500
Marketing                        $     0      $ 5,200      $ 9,100      $13,000
Accounting, Auditing & Legal     $ 4,250      $ 9,000      $ 9,000      $ 9,000
Working Capital                  $     0      $ 1,700      $ 7,150      $12,750

OFF-BALANCE SHEET ARRANGEMENTS

We do not have any off-balance sheet arrangements that have or are reasonably
likely to have a current or future effect on our financial condition, changes in
financial condition, revenues or expenses, results of operations, liquidity,
capital expenditures or capital resources that is material to investors.

ITEM 4. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

Management maintains "disclosure controls and procedures," as such term is
defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the
"Exchange Act"), that are designed to ensure that information required to be
disclosed in our Exchange Act reports is recorded, processed, summarized and
reported within the time periods specified in the Securities and Exchange
Commission rules and forms, and that such information is accumulated and
communicated to management, including our Chief Executive Officer and Chief
Financial Officer, as appropriate, to allow timely decisions regarding required
disclosure.

                                       11

In connection with the preparation of this quarterly report on Form 10-Q, an
evaluation was carried out by management, with the participation of the Chief
Executive Officer and the Chief Financial Officer, of the effectiveness of our
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)
under the Exchange Act) as of August 31, 2013.

Based on that evaluation, management concluded, as of the end of the period
covered by this report, that our disclosure controls and procedures were
effective in recording, processing, summarizing, and reporting information
required to be disclosed, within the time periods specified in the Securities
and Exchange Commission's rules and forms.

CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING

As of the end of the period covered by this report, there have been no changes
in the internal controls over financial reporting during the quarter ended
August 31, 2013, that materially affected, or are reasonably likely to
materially affect, our internal control over financial reporting subsequent to
the date of management's last evaluation.

                                       12

                           PART II. OTHER INFORMATION

ITEM 6. EXHIBITS

The following exhibits are included with this quarterly filing. Those marked
with an asterisk and required to be filed hereunder, are incorporated by
reference and can be found in their entirety in our Registration Statement on
Form S-1, filed under SEC File Number 333-182970, at the SEC website at
www.sec.gov:

Exhibit No.                      Description
-----------                      -----------

     3.1       Articles of Incorporation*
     3.2       Bylaws*
    31.1       Sec. 302 Certification of Principal Executive Officer
    31.2       Sec. 302 Certification of Principal Financial Officer
    32.1       Sec. 906 Certification of Principal Executive Officer
    32.2       Sec. 906 Certification of Principal Financial Officer
   101         Interactive data files pursuant to Rule 405 of Regulation S-T

                                   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.

                                Webfolio Inc.
                                 Registrant


Date October 22, 2013           By /s/ Robin Thompson
                                   ---------------------------------------------
                                   Robin Thompson
                                   (Principal Executive Officer,
                                   Principal Financial Officer,
                                   Principal Accounting Officer & Sole Director)

                                       13

EX-31.1

                                                                    Exhibit 31.1

                                  CERTIFICATION

I, Robin Thompson, certify that:

1.   I have reviewed this report on Form 10-Q.

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
     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 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 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 22, 2013


/s/ Robin Thompson
-------------------------------------
Robin Thompson
President and Chief Executive Officer

EX-31.2

                                                                    Exhibit 31.2

                                  CERTIFICATION

I, Robin Thompson, certify that:

1.   I have reviewed this report on Form 10-Q.

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
     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 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 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 22, 2013


/s/ Robin Thompson
----------------------------------
Robin Thompson
Chief Financial Officer

EX-32.1

                                                                    Exhibit 32.1

                    CERTIFICATION OF CHIEF EXECUTIVE OFFICER
                       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 Webfolio Inc. (the "Company") on Form
10-Q for the period ending August 31, 2013 as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), I, Robin Thompson, Chief
Executive Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as
adopted pursuant to ss.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 the Report fairly presents, in all
          material respects, the financial condition and result of operations of
          the Company.

IN WITNESS WHEREOF, the undersigned has executed this certification as of the
22nd day of October, 2013.


/s/ Robin Thompson
---------------------------------
Chief Executive Officer

EX-32.2

                                                                    Exhibit 32.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                       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 Webfolio Inc. (the "Company") on Form
10-Q for the period ending August 31, 2013 as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), I, Robin Thompson, Chief
Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as
adopted pursuant to ss.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 the Report fairly presents, in all
          material respects, the financial condition and result of operations of
          the Company.

IN WITNESS WHEREOF, the undersigned has executed this certification as of the
22nd day of October, 2013.


/s/ Robin Thompson
--------------------------------
Chief Financial Officer

XML

Statements of Operations (Unaudited) (USD $)	3 Months Ended		28 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
Revenues
Revenues
Total Revenues
Operating Expenses
Professional expenses	1,250	1,750	4,000
General and Administative	45	1,860	6,446
Total Operating Expense	1,295	3,610	10,446
Other Income and Expense
Exchange gain(loss)		133	307
Total Other Income and Expense		133	307
Net Income (Loss)	$ (1,295)	$ (3,743)	$ (10,753)
Basic earnings per share (in dollars per share)	$ 0.00	$ 0.00
Weighted average number of common shares outstanding (in shares)	5,000,000	5,000,000

XML

INCOME TAXES

3 Months Ended

Aug. 31, 2013

Income Tax Disclosure [Abstract]

INCOME TAXES

5. INCOME TAXES

The Company follows ASC 740. 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 carry-forwards. 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 carry-forward has been recognized, as it is not deemed likely to be realized.

At August 31, 2013, the Company had an unused net operating loss carry-forward approximating $10,753 that is available to offset future taxable income; the loss carry-forward will start to expire in 2030.

XML

NATURE OF OPERATIONS

3 Months Ended

Aug. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS

1. NATURE OF OPERATIONS

Webfolio Inc. (“The Company”) was incorporated in the State of Delaware on May 16, 2011 to engage in the creation and development of an online service primarily to help real estate investors more effectively manage their properties and potential buyers.  The Company is in the development stage with no revenues and a limited operating history.

Going Concern Consideration

These  financial  statements have been  prepared  assuming  that the Company  will  continue  as a going  concern,  which  contemplates,  among other things,  the  realization of assets and the  satisfaction  of liabilities in the normal course of business.  The Company has incurred cumulative net losses of $10,753 since its inception and requires capital for its contemplated operational and marketing activities to take place.  The Company's ability to raise additional capital through the future issuances of common stock is unknown.  The obtainment of additional financing,  the successful development of the Company's contemplated  plan  of  operations,  and  its  transition,  ultimately,  to  the attainment  of profitable  operations  are necessary for the Company to continue operations.  The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. 

Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses.  The financial statements do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

XML

RELATED PARTY TRANSACTIONS

3 Months Ended

Aug. 31, 2013

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

3. RELATED PARTY TRANSACTIONS

The President of the Company provides management and office premises to the Company for no compensation.  He will not be paid for any underwriting services that he performs on behalf of the Company with respect to the Company's upcoming S-1 offering. He will also not receive any interest on any funds that he has advanced to the Company. Mr. Thompson has advanced funds to the Company as of August 31, 2013 in the amount of $5,088.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Aug. 31, 2013

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company’s fiscal year end is May 31.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents.

Use of Estimates and Assumptions

Use of Estimates and Assumptions

The preparation of financial statements in conformity with generally accepted accounting principles requires that management makes 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 period. Actual results could differ from those estimates.

Foreign Currency Translation

Foreign Currency Translation

The financial statements are presented in United States dollars. In accordance with ASC 830, “Foreign Currency Matters”, foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations.

Development Stage Company

Development Stage Company

The Company complies with Financial Accounting Standards Codification (“ASC”) 915 and Securities and Exchange Commission Act Guide 7 for its characterization of the Company as development stage enterprise.

Financial Instrument

Financial Instrument

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The recorded amounts of financial instruments, including cash equivalents, accounts payable and advance from related party, approximate their market values as of August 31, 2013.

Income Taxes

Income Taxes

The Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. At August 31, 2013, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.

Basic and Diluted Net Income (Loss) per Share

Basic and Diluted Net Income (Loss) per Share

The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

In February 2010, the FASB issued ASU No. 2010-09, which is included in the Codification under ASC 855, SUBSEQUENT EVENTS (“ASC 855”). This update removes the requirement for an SEC filer to disclose the date through which subsequent events have been evaluated and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company’s financial statements.

In January 2010, the FASB issued ASU No. 2010-06, which is included in the Codification under ASC 820, FAIR VALUE MEASUREMENTS AND DISCLOSURES (“ASC 820”). This update requires the disclosure of transfers between the observable input categories and activity in the unobservable input category for fair value measurements. The guidance also requires disclosures about the inputs and valuation techniques used to measure fair value and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company’s financial statements.

The Company does not expect the adoption of recently issued accounting pronouncements to have any significant impact on the Company’s results of operations, financial position or cash flow.  As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

XML

COMMON SHARES

3 Months Ended

Aug. 31, 2013

Equity [Abstract]

COMMON SHARES

4. COMMON SHARES

The stockholders’ equity section of the Company contains the following classes of capital stock as of August 31, 2013:

Common stock, $ 0.0001 par value: 130,000,000 shares authorized; 5,000,000 shares issued and outstanding

In May, 2011, the Company authorized the issue of 5,000,000 common shares of the company at par value of $.002 to Robin Thompson, Director and President, for net cash proceeds of $10,000.

At August 31, 2013 there are total of 5,000,000 common shares of the Company issued and outstanding.

XML

Balance Sheets (Parentheticals) (USD $)	Aug. 31, 2013	May 31, 2013
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	130,000,000	130,000,000
Common stock, shares issued	5,000,000	5,000,000
Common stock, shares outstanding	5,000,000	5,000,000

XML

COMMON SHARES (Detail Textuals) (USD $)	28 Months Ended		1 Months Ended
	Aug. 31, 2013	May 31, 2013	May 31, 2011 Robin Thompson
Stockholders Equity Note [Line Items]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	130,000,000	130,000,000
Common stock, shares issued	5,000,000	5,000,000
Common stock, shares outstanding	5,000,000	5,000,000
Stock issued for cash (in shares)			5,000,000
Stock issued for cash, par value (in dollars per share)			$ 0.002
Cash proceeds from issuance of common stock	$ 10,000		$ 10,000

XML

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 income (loss)	$ (1,295)	$ (3,743)	$ (10,753)
Changes in operating assets and liabilities:
Accounts payable	(740)		40
Net cash used in operating activities	(2,035)	(3,743)	(10,713)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from shareholder loans			5,088
Issuance of common stock for cash			10,000
Net cash provided by financing activities			15,088
Net change in cash	(2,035)	(3,743)	4,375
Cash and cash equivalents at beginning of period	6,410	8,916
Cash and cash equivalents at end of period	4,375	5,173	4,375
Cash paid during year for :
Interest
Income Taxes

XML

Balance Sheets (USD $)	Aug. 31, 2013	May 31, 2013
Current Assets
Cash and cash equivalents	$ 4,375	$ 6,410
Total current assets	4,375	6,410
TOTAL ASSETS	4,375	6,410
Current Liabilities
Accounts payable	40	780
Officer advances	5,088	5,088
Total current liabilities	5,128	5,868
TOTAL LIABILITIES	5,128	5,868
STOCKHOLDERS' EQUITY
130,000,000 common shares at par value of $0.0001 Common stock, ($0.001 par value, 75,000,000 shares authorized; 5,000,000 shares issued and outstanding atAugust 31, 2013 and May 31, 2013 respectively	500	500
Additional paid-in capital	9,500	9,500
Deficit accumulated during development stage	(10,753)	(9,458)
TOTAL STOCKHOLDERS' EQUITY	(753)	542
TOTAL LIABILITITES & STOCKHOLDERS' EQUITY	$ 4,375	$ 6,410

XML

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	Aug. 31, 2013	May 31, 2013
Related Party Transaction [Line Items]
Advance from related party	$ 5,088	$ 5,088
Mr. Thompson
Related Party Transaction [Line Items]
Advance from related party	$ 5,088

XML

NATURE OF OPERATIONS (Detail Textuals) (USD $)	3 Months Ended		28 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss)	$ (1,295)	$ (3,743)	$ (10,753)

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Aug. 31, 2013

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Interim Financial Statements and Basis of Presentation

The accompanying unaudited interim 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 interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented.  Unaudited interim results are not necessarily indicative of the results for the full fiscal year.  These financial statements should be read in conjunction with the financial statements of the Company for the year ended May 31, 2013 and notes thereto contained in our 10-K Annual Report filed on October 17, 2013.

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company’s fiscal year end is May 31.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturity of three months or less to be cash equivalents.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with generally accepted accounting principles requires that management makes 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 period. Actual results could differ from those estimates.

Foreign Currency Translation

The financial statements are presented in United States dollars. In accordance with ASC 830, “Foreign Currency Matters”, foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenue and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations.

Development Stage Company

The Company complies with Financial Accounting Standards Codification (“ASC”) 915 and Securities and Exchange Commission Act Guide 7 for its characterization of the Company as development stage enterprise.

Financial Instrument

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The recorded amounts of financial instruments, including cash equivalents, accounts payable and advance from related party, approximate their market values as of August 31, 2013.

Income Taxes

The Company follows the accrual method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. At August 31, 2013, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.

Basic and Diluted Net Income (Loss) per Share

The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

Recent Accounting Pronouncements

In February 2010, the FASB issued ASU No. 2010-09, which is included in the Codification under ASC 855, SUBSEQUENT EVENTS (“ASC 855”). This update removes the requirement for an SEC filer to disclose the date through which subsequent events have been evaluated and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company’s financial statements.

In January 2010, the FASB issued ASU No. 2010-06, which is included in the Codification under ASC 820, FAIR VALUE MEASUREMENTS AND DISCLOSURES (“ASC 820”). This update requires the disclosure of transfers between the observable input categories and activity in the unobservable input category for fair value measurements. The guidance also requires disclosures about the inputs and valuation techniques used to measure fair value and become effective for interim and annual reporting periods beginning January 1, 2010. The adoption of this guidance did not have a material impact on the Company’s financial statements.

The Company does not expect the adoption of recently issued accounting pronouncements to have any significant impact on the Company’s results of operations, financial position or cash flow.  As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

XML

INCOME TAXES (Detail Textuals) (USD $)	Aug. 31, 2013
Income Tax Disclosure [Abstract]
Unused net operating loss carry-forward subject to expiration dates	$ 10,753

XML

Document and Entity Information	3 Months Ended
	Aug. 31, 2013	Oct. 22, 2013
Document And Entity Information [Abstract]
Entity Registrant Name	Webfolio Inc.
Entity Central Index Key	0001536643
Trading Symbol	webf
Current Fiscal Year End Date	--05-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,000,000
Document Type	10-Q
Document Period End Date	Aug. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1