10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, DC  20549

FORM 10-Q

QUARTERLY REPORT UNDER SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

__________________

For the Quarter Ended	Commission File Number
October 31, 2011	000-30432

ARBOR ENTECH CORPORATION

State of Incorporation	IRS Employer Identification
Delaware	22-2335094

2295 N.W. Corporate Blvd., Suite 230, Boca Raton, FL 33431

Telephone (561) 245-8347

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes   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 an posted pursuant to Rule 405 of regulation ST (Sec. 232.405)  during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes X  .  No 

The number of shares outstanding of registrant’s common stock at October 31, 2011 was 7,350,540 shares.

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

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  .

ARBOR ENTECH CORPORATION

INDEX

PART I.	Financial Information	Page Number
Item 1.	Financial Statements
	Condensed Balance Sheets – October 31, 2011 (unaudited) and April 30, 2011	3
	Condensed Statements of Operations – Three and Six Months Ended  October 31, 2011(unaudited) and 2010 (unaudited)	4
	Condensed Statements of Cash Flows – Six Months Ended October 31, 2011(unaudited) and 2010 (unaudited)	6
	Notes to Condensed Financial Statements	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	8
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	9
Item 4T.	Controls and Procedures	9
PART II.	Other Information
Item 1.	Legal Proceedings	10
Item 1A.	Risk Factors	10
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	10
Item 3.	Defaults on Senior Securities	10
Item 4.	Reserved	10
Item 5.	Other Information	10
Item 6.	Exhibits	10

2

ARBOR ENTECH CORPORATION

CONDENSED BALANCE SHEETS

ASSETS
		October 31, 2011		April 30, 2011
		(Unaudited)
Current Assets:
Cash and Cash Equivalents	$	336,294	$	351,605
Total Current Assets		336,294		351,605
Total Assets	$	336,294	$	351,605
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts Payable and Accrued Liabilities	$	-	$	-
Total Current Liabilities		-		-
Commitments and Contingencies
Stockholders’ Equity:
Common Stock, $.001 Par Value; Authorized 10,000,000 Shares; Issued and Outstanding: 7,350,540 Shares		7,350		7,350
Additional Paid-In Capital		2,372,640		2,372,640
Retained Earnings (Deficit)		(2,043,696)		(2,028,385)
Total Stockholders’ Equity		336,294		351,605
Total Liabilities and Stockholders’ Equity	$	336,294	$	351,605

See accompanying notes to condensed financial statements.

3

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF OPERATIONS

		Three Months Ended
		(Unaudited)
		October 31,
		2011		2010
Net Sales	$	-	$	-
Costs and Expenses:
Selling, General and Administrative Expenses		7,258		16,126
Loss from Operations		(7,258)		(16,126)
Other Income:
Interest		139		363
Net Income (Loss)	$	(7,119)	$	(15,763)
Income (Loss) Per Common Share – Basic	$	-	$	-
Weighted Average Shares Outstanding		7,350,540		7,350,540

See accompanying notes to condensed financial statements.

4

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF OPERATIONS

		Six Months Ended
		(Unaudited)
		October 31,
		2011		2010
Net Sales	$	-	$	-
Costs and Expenses:
Selling, General and Administrative Expenses		15,684		20,369
Loss from Operations		(15,684)		(20,369)
Other Income:
Interest		373		737
Net Income (Loss)	$	(15,311)	$	(19,632)
Income (Loss) Per Common Share – Basic	$	-	$	-
Weighted Average Shares Outstanding		7,350,540		7,350,540

See accompanying notes to condensed financial statements.

5

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF CASH FLOWS

		Six Months Ended
		(Unaudited)
		October 31,
		2011		2010
Cash Flows from Operating Activities:
Net Loss	$	(15,311)	$	(19,632)
Adjustments to Reconcile Net Loss to Net Cash
Used in Operating Activities:
Changes in Operating Assets and Liabilities:
Increase in Other Current Assets		-		(1,450)
Decrease in Accounts Payable and   Accrued Liabilities		-		(4,038)
Total Adjustments		-		(5,488)
Net Cash Used in Operating Activities		(15,311)		(25,120)
Decrease in Cash and Cash Equivalents		(15,311)		(25,120)
Cash and Cash Equivalents – Beginning of Period		351,605		386,388
Cash and Cash Equivalents – End of Period	$	336,294	$	361,268
Supplemental Cash Flow Information:
Cash Paid for Interest	$	-	$	-
Cash Paid for Income Taxes	$	-	$	-

See accompanying notes to condensed financial statements.

6

ARBOR ENTECH CORPORATION

NOTES TO CONDENSED FINANCIAL STATEMENTS

(A)

The interim condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission from the accounts of Arbor Entech Corporation (the “Company”) without audit; however, in the opinion of management, the information presented reflects all adjustments of a normal recurring nature which are necessary to present fairly the Company’s financial position and results of operations and cash flows for the periods presented.  It is recommended that these condensed financial statements be read in conjunction with the financial statements and the notes thereto included in the Company’s fiscal year 2011 Annual Report on Form 10-K filed on July 13, 2011 and other financial reports filed by the Company from time to time.

(B)

SIGNIFICANT ACCOUNTING POLICIES

Cash and Cash Equivalents

The Company considers all highly liquid short-term investments with a maturity of three months or less at time of purchase to be cash equivalents.

Use of Estimates

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

(C)

SUBSEQUENT EVENTS

On December 1, 2011, the Board of Directors has approved and the majority of stockholders have consented to an increase in the authorized capital stock from 10,000,000 common shares, $.001 par value, to 101,000,000 shares of capital stock, consisting of 100,000,000 shares of common stock, $.001 par value, and 1,000,000 shares of preferred stock, $.001 par value. The preferred stock shall be issuable in series with such rights, preferences and terms as determined by the board of directors. The Company shall not take any action to implement the changes to the capital stock via an amendment to its Certificate of Incorporation to be filed with the Secretary of State of the State of Delaware until at least 20 days has elapsed from the mailing of an Information Statement to stockholders, which is anticipated to occur on or about December 12, 2011.

7

ARBOR ENTECH CORPORATION

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

This report may contain “forward looking statements” within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities and Exchange Act of 1934 (including any statements regarding the Company’s outlook for fiscal 2012 and beyond).  Any forward looking statements are subject to a number of risks and uncertainties. These include, among other risks and uncertainties, without limitation, the lack of any current business operation, the possible failure to identify a suitable acquisition candidate, and specific risks which may be associated with any new business or acquisition that we may acquire.  

In some cases, you can identify forward-looking statements by terms such as “may,” “will,” “should,” “could,” “would,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “projects,” “predicts,” “potential” and similar expressions intended to identify forward-looking statements. These statements are only predictions and involve known and unknown risks, uncertainties, and other factors that may cause our actual results, levels of activity, performance, or achievements to be materially different from any future results, levels of activity, performance, or achievements expressed or implied by such forward-looking statements. Given these uncertainties, you should not place undue reliance on these forward-looking statements. Also, these forward-looking statements represent our estimates and assumptions only as of the date of this report. Except as otherwise required by law, we expressly disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking statement contained in this report to reflect any change in our expectations or any change in events, conditions or circumstances on which any of our forward-looking statements are based.  We qualify all of our forward-looking statements by these cautionary statements.

Critical Accounting Policies and Significant Judgments and Estimates

The Securities and Exchange Commission ("SEC") issued disclosure guidance for "critical accounting policies." The SEC defines "critical accounting policies" as those that require the application of management's most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain and may change in subsequent periods.

Our significant accounting policies are described in the Notes to these financial statements.   Currently, based on the Company’s limited activity, we do not believe that there are any accounting policies that require the application of difficult, subjective or complex judgments.

Historical Background

Historically, we were a wood products company that had been in business since 1980. Our business fluctuated over the years. We were almost wholly dependent on sales to The Home Depot, Inc. As discussed below in “Discontinued Operations,” on September 2, 2003, we discontinued our wood products business.

We previously disclosed that we were in discussions with respect to a potential acquisition of an early stage, privately-held pre-revenue web portal company.  These discussions are no longer ongoing.  Currently, we are seeking other business opportunities, but there can be no assurance that such opportunities will be identified, capitalized upon, or result in any profits.

Results of Operations

Since we discontinued our wood products business in 2003, we have had no sales revenue, including during the three months ended October 31, 2011. Selling, general and administrative expenses were $ 7,258 for the quarter ended October 31, 2011, as compared to $ 16,126 for the comparable prior period.  For the six months ended October 31, 2011, selling, general and administrative expenses were $ 15,684, as compared to $20,369 for the comparable prior period. The decrease was primarily due to a decrease in filing and professional fees.   

For the quarter ended October 31, 2011, we had a net loss of $ 7,119 compared to a net loss of $ 15,763  for the comparable prior period.   For the six months ended October 31, 2011, we had a net loss of $15,311, compared to a net loss of $ 19,632, for the comparable prior period.  The decrease in net loss was primarily due to a decrease in professional fees.

8

Discontinued Operations

On September 2, 2003, we terminated our business relationship with Home Depot due to increased difficulties in transacting business with such company on a profitable basis.  These difficulties included Home Depot’s prohibition against price increases, despite increases in our costs of production, a diminution in the Home Depot territories to which we were allowed to sell product, and Home Depot’s demands regarding returns of ordered products that we were unwilling to accede to for economic reasons.  The sale of our real estate resulted in a gain of approximately $186,000 for the year ended April 30, 2005.

Liquidity and Capital Resources

At October 31, 2011, we had working capital of $ 336,294, compared to working capital of $ 351,605 at April 30, 2011.

As of October 31, 2011, we had cash and cash equivalents of $ 336,294 a decrease of $15,311, compared with our cash on hand at April 30, 2011.  Our assets at October 31, 2011 consisted solely of cash.

Operating activities used $15,311 in cash for the six months ended October 31, 2011, as compared to $25,120 during the comparable prior period.  The decrease in cash used by our operating activities in 2011 was primarily attributable to a $ 4,321 decrease in net loss, and payments of accounts payable in 2010 with none paid in 2011.

Since terminating our wood products business in September 2003, due to limited cash resources and a limited and sporadic trading market for our Common Stock, among other reasons, we have been unable to find a suitable business opportunity or merger candidate.  Nevertheless, we continue to seek business opportunities, including potential acquisition candidates.

During the remainder of fiscal 2012, we do not anticipate that we will incur any capital expenditures.

We anticipate that our operating activities will generate negative net cash flow during the balance of fiscal 2012. We believe that the cash on hand will be sufficient for meeting our liquidity and capital resource needs for the next year.

Off-Balance Sheet Transactions

We do not have any transactions, agreements or other contractual arrangements that constitute off-balance sheet arrangements.

Item 3.  Quantitative and Qualitative Disclosures about Market Risk

This Item is not applicable because we are a “smaller reporting company,” as defined by applicable SEC regulation.

Item 4T. Controls and Procedures

Management’s Report on Disclosure Controls and Procedures. We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our Securities Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our President/Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, we recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, as ours are designed to do, and we necessarily were required to apply our judgment in evaluating the cost-benefit relationship of possible changes or additions to our controls and procedures.

As of October 31, 2011 we carried out an evaluation, under the supervision and with the participation of our management, including our President/Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934. Based upon that evaluation, our President/Chief Financial Officer concluded that our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, provide a reasonable level of assurance that they are effective in enabling us to record, process, summarize and report information required to be included in our periodic SEC filings within the required time period.

Changes in Internal control Over Financial Reporting.  There have been no changes in our internal control over financial reporting that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

9

PART II.  OTHER INFORMATION

Item 1.  Legal Proceedings

None

Item 1A.  Risk Factors

This Item is not applicable because we are a “smaller reporting company,” as defined by applicable SEC regulation.

Item 3.  Defaults on Senior Securities

None

Item 4.  Reserved

Item 5.  Other Information

On November 1, 2011, the Registrant changed the address of its principal executive offices to 2295 NW Corporate Blvd., Suite 230, Boca Raton, FL 33431, Tel: 561-245-8347 from 7100 Island Blvd., Slip 21, Aventura, FL 33160, Tel: (305) 466-6988. Also, see “Subsequent Events” regarding an upcoming change in the Company’s authorized capital stock.

Item 6.  Exhibits

3(a)	Articles of Incorporation, previously filed as an exhibit to the Company's Registration Statement on Form 10-SB (SEC File No. 0-30432) filed on or about July 30, 1999, and incorporated herein by this reference.
3(b)	By-laws of the Company, previously filed as an exhibit to Amendment No. 1 to the Company's Registration Statement on Form 10-SB (SEC File No. 01-15207) filed on or about August 2, 1999, and incorporated herein by this reference.
4.	Form of common stock certificate, filed as the same exhibit number to our Form 10Q filed on March 17, 2009, and incorporated herein by this reference.
31.	Certification of the Principal Executive and Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended.*
32.	Certification of the Principal Executive and Principal Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*
101.INS	XBRL Instance Document *
101.SCH	Document, XBRL Taxonomy Extension *
101.CAL	Calculation Linkbase, XBRL Taxonomy Extension Definition *
101.DEF	Linkbase,XBRL Taxonomy Extension Labels *
101.LAB	Linkbase, XBRL Taxonomy Extension *
101.PRE	Presentation Linkbase *

____________________

* Filed herewith.

10

SIGNATURES

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

	ARBOR ENTECH CORPORATION
Date: December 7, 2011	/s/ Brad Houtkin
	Brad Houtkin
	President and Principal Financial Officer

11

EXHIBIT INDEX

3(a)	Articles of Incorporation, previously filed as an exhibit to the Company's Registration Statement on Form 10-SB (SEC File No. 0-30432) filed on or about July 30, 1999, and incorporated herein by this reference.
3(b)	By-laws of the Company, previously filed as an exhibit to Amendment No. 1 to the Company's Registration Statement on Form 10-SB (SEC File No. 01-15207) filed on or about August 2, 1999, and incorporated herein by this reference.
4.	Form of common stock certificate, filed as the same exhibit number to our Form 10Q filed on March 17, 2009, and incorporated herein by this reference.
31.	Certification of the Principal Executive and Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended.*
32.	Certification of the Principal Executive and Principal Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*
101.INS	XBRL Instance Document *
101.SCH	Document, XBRL Taxonomy Extension *
101.CAL	Calculation Linkbase, XBRL Taxonomy Extension Definition *
101.DEF	Linkbase,XBRL Taxonomy Extension Labels *
101.LAB	Linkbase, XBRL Taxonomy Extension *
101.PRE	Presentation Linkbase *

____________________

* Filed herewith.

12

EX-31

Exhibit 31

CERTIFICATION PURSUANT TO

RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

I, Brad Houtkin certify that:
1.	I have reviewed this quarterly report on Form 10-Q of Arbor Entech Corporation;
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 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 fiscal quarter 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 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:
	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: December 7, 2011

/s/ Brad Houtkin

Brad Houtkin

Principal Executive Officer and Principal Financial Officer

EX-32

Exhibit 32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

In connection with the Quarterly Report of Arbor Entech Corporation (the “registrant”) on Form 10-Q for the quarter ended October 31, 2011 as filed with the Securities and Exchange Commission on the date hereof (the “report”), I, Brad Houtkin, Principal Executive Officer and Principal Financial Officer of the registrant, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the registrant.

December 7, 2011

/s/ Brad Houtkin

Brad Houtkin

Principal Executive Officer and Principal Financial Officer

XML

SUBSEQUENT EVENTS

6 Months Ended

Oct. 31, 2011

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS

C)

SUBSEQUENT EVENTS

On December 1, 2011, the Board of Directors has approved and the majority of stockholders have consented to an increase in the authorized capital stock from 10,000,000 common shares, $.001 par value, to 101,000,000 shares of capital stock, consisting of 100,000,000 shares of common stock, $.001 par value, and 1,000,000 shares of preferred stock, $.001 par value. The preferred stock shall be issuable in series with such rights, preferences and terms as determined by the board of directors. The Company shall not take any action to implement the changes to the capital stock via an amendment to its Certificate of Incorporation to be filed with the Secretary of State of the State of Delaware until at least 20 days has elapsed from the mailing of an Information Statement to stockholders, which is anticipated to occur on or about December 12, 2011.

XML

CONDENSED BALANCE SHEETS (USD $)	Oct. 31, 2011	Apr. 30, 2011
Current Assets:
Cash and Cash Equivalents	$ 336,294	$ 351,605
Total Current Assets	336,294	351,605
Total Assets	336,294	351,605
Current Liabilities:
Accounts Payable and Accrued Liabilities	0	0
Total Current Liabilities	0	0
Stockholders Equity:
Common Stock, $.001 Par Value; Authorized 10,000,000 Shares; Issued and Outstanding: 7,350,540 Shares	7,350	7,350
Additional Paid-In Capital	2,372,640	2,372,640
Retained Earnings (Deficit)	(2,043,696)	(2,028,385)
Total Stockholders Equity	336,294	351,605
Total Liabilities and Stockholders Equity	$ 336,294	$ 351,605

XML

INTERIM CONDENSED FINANCIAL STATEMENTS

6 Months Ended

Oct. 31, 2011

INTERIM CONDENSED FINANCIAL STATEMENTS

INTERIM CONDENSED FINANCIAL STATEMENTS

(A)

The interim condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission from the accounts of Arbor Entech Corporation (the “Company”) without audit; however, in the opinion of management, the information presented reflects all adjustments of a normal recurring nature which are necessary to present fairly the Company’s financial position and results of operations and cash flows for the periods presented.  It is recommended that these condensed financial statements be read in conjunction with the financial statements and the notes thereto included in the Company’s fiscal year 2011 Annual Report on Form 10-K filed on July 13, 2011 and other financial reports filed by the Company from time to time.

XML

SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Oct. 31, 2011

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES

(B)

SIGNIFICANT ACCOUNTING POLICIES

Cash and Cash Equivalents

The Company considers all highly liquid short-term investments with a maturity of three months or less at time of purchase to be cash equivalents.

Use of Estimates

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

XML

CONDENSED BALANCE SHEET PARENTHETICALS (USD $)	Oct. 31, 2011	Apr. 30, 2011
StockholdersEquityNumberOfSharesParValueAndOtherDisclosuresAbstract
Common stock, par or stated value	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000	10,000,000
Common Stock, shares issued	7,350,540	7,350,540
Common Stock, shares outstanding	7,350,540	7,350,540

XML

Document and Entity Information	6 Months Ended
	Oct. 31, 2011
Document and Entity Information
Entity Registrant Name	ARBOR ENTECH CORP
Document Type	10-Q
Document Period End Date	Oct. 31, 2011
Amendment Flag	false
Entity Central Index Key	0000710782
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding	7,350,540
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2

XML

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
	Oct. 31, 2011	Oct. 31, 2010	Oct. 31, 2011	Oct. 31, 2010
IncomeStatementAbstract
Net Sales	$ 0	$ 0	$ 0	$ 0
Costs and Expenses:
Selling, General and Administrative Expenses	7,258	16,126	15,684	20,369
Loss from Operations	(7,258)	(16,126)	(15,684)	(20,369)
Other Income:
Interest	139	363	373	737
Net Income (Loss)	$ (7,119)	$ (15,763)	$ (15,311)	$ (19,632)
Income (Loss) Per Common Share - Basic	$ 0	$ 0	$ 0	$ 0
Weighted Average Shares Outstanding	7,350,540	7,350,540	7,350,540	7,350,540

XML

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
	Oct. 31, 2011	Oct. 31, 2010
Cash Flows from Operating Activities:
Net Loss	$ (15,311)	$ (19,632)
Changes in Operating Assets and Liabilities:
Increase in Other Current Assets	0	(1,450)
Decrease in Accounts Payable and Accrued Liabilities	0	(4,038)
Total Adjustments	0	(5,488)
Net Cash Used in Operating Activities	(15,311)	(25,120)
Decrease in Cash and Cash Equivalents	(15,311)	(25,120)
Cash and Cash Equivalents - Beginning of Period	351,605	386,388
Cash and Cash Equivalents - End of Period	336,294	361,268
Supplemental Cash Flow Information:
Cash Paid for Interest	0	0
Cash Paid for Income Taxes	$ 0	$ 0