FORM 10-Q Quarterly Report

0001078782-12-000671.txt : 20120309 0001078782-12-000671.hdr.sgml : 20120309 20120309154338 ACCESSION NUMBER: 0001078782-12-000671 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120131 FILED AS OF DATE: 20120309 DATE AS OF CHANGE: 20120309 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARBOR ENTECH CORP CENTRAL INDEX KEY: 0000710782 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 222335094 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-30432 FILM NUMBER: 12680544 BUSINESS ADDRESS: STREET 1: RD 1 STREET 2: BOX 1076 CITY: LITTLE MARSH STATE: PA ZIP: 16931 BUSINESS PHONE: 5703763217 MAIL ADDRESS: STREET 1: RD 1 BOX 1076 CITY: LITTLE MARSH STATE: PA ZIP: 16931 FORMER COMPANY: FORMER CONFORMED NAME: ARBOR ENERGY CORP DATE OF NAME CHANGE: 19840618 10-Q 1 quarterlyreport_10q.htm FORM 10-Q QUARTERLY REPORT FORM 10-Q Quarterly Report

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
January 31, 2012		000-30432

ARBOR ENTECH CORPORATION



State of Incorporation		IRS Employer Identification
Delaware		22-2335094

7100 Island Blvd., Slip 21, Aventura, FL 33160

Telephone (305) 466-6988

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 checkmark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the 12 preceding months (or such shorter period that the registrant was required to submit and post such file).

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 definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.


Large accelerated filer	.	Accelerated filer	.
Non-accelerated filer	. (Do not check if a smaller reporting company)	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 .

As of January 31, 2012, the registrant had a total of 7,350,540 shares of Common Stock outstanding.

ARBOR ENTECH CORPORATION

INDEX



PART I.	Financial Information	Page Number

Item 1.	Financial Statements

	Condensed Balance Sheets – January 31, 2012 (unaudited) and April 30, 2011	3

	Condensed Statements of Operations – Three Months Ended January 31, 2012 and 2011 (unaudited)	4

	Condensed Statements of Operations – Nine Months Ended January 31, 2012 and 2011 (unaudited)	5

	Condensed Statements of Cash Flows – Nine Months Ended January 31, 2012 and 2011 (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.	Submission of Matters to a Vote of Security Holders	10

Item 5.	Other Information	10

Item 6.	Exhibits	10

ARBOR ENTECH CORPORATION

CONDENSED BALANCE SHEETS



ASSETS
		January 31, 2012		April 30, 2011
		(Unaudited)
Current Assets:
Cash and Cash Equivalents	$	331,203	$	351,605

Total Current Assets		331,203		351,605

Total Assets	$	331,203	$	351,605

LIABILITIES AND STOCKHOLDERS’ EQUITY

Current Liabilities:
Accounts Payable and Accrued Liabilities	$	-	$	-

Total Current Liabilities

Commitments and Contingencies

Stockholders’ Equity: Preferred Stock, $.001 Par Value; Authorized 1,000,000; None Issued and Outstanding		-		-
Common Stock, $.001 Par Value; Authorized 100,000,000 and 10,000,000 Shares; Issued and Outstanding 7,350,540 Shares as of January 31, 2012 and April 30, 2011, respectively		7,350		7,350
Additional Paid-In Capital		2,372,640		2,372,640
Retained Earnings (Deficit)		(2,048,787)		(2,028,385)

Total Stockholders’ Equity		331,203		351,605

Total Liabilities and Stockholders’ Equity	$	331,203	$	351,605

See accompanying notes to condensed financial statements.

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF OPERATIONS



		Three Months Ended
		(Unaudited)
		January 31,
		2012		2011

Net Sales	$	-	$	-

Costs and Expenses:
Selling, General and Administrative Expenses		5,337		8,615
		5,337		8,615

Loss from Operations		(5,337)		(8,615)
Other Income:
Interest		246		327

Net Income (Loss)	$	(5,091)	$	(8,288)

Income (Loss) Per Common Share – Basic	$	-	$	-

Weighted Average Shares Outstanding		7,350,540		7,350,540

See accompanying notes to condensed financial statements.

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF OPERATIONS



		Nine Months Ended
		(Unaudited)
		January 31,
		2012		2011

Net Sales	$	-	$	-

Costs and Expenses:
Selling, General and Administrative Expenses		21,022		28,984
		21,022		28,984

Loss from Operations		( 21,022)		(28,984)
Other Income:
Interest		620		1,065

Net Income (Loss)	$	(20,402)	$	(27,919)

Income (Loss) Per Common Share – Basic	$	-	$	-

Weighted Average Shares Outstanding		7,350,540		7,350,540

See accompanying notes to condensed financial statements.

ARBOR ENTECH CORPORATION

CONDENSED STATEMENTS OF CASH FLOWS



		Nine Months Ended
		(Unaudited)
		January 31,
		2012		2011
Cash Flows from Operating Activities:
Net Income (Loss)	$	(20,402)	$	(27,919)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided (Used) in Operating Activities:

Changes in Operating Assets and Liabilities:		-		-

Increase (Decrease) in Accounts Payable and Accrued Liabilities		-		(4,038)

Total Adjustments		-		(4038)

Net Cash Provided (Used) in Operating Activities		(20,402)		(31,957)

Cash Flows from Investing Activities:		-		-

Cash Flows from Financing Activities		-		-

Increase (Decrease) in Cash and Cash Equivalents		(20,402)		(31,957)

Cash and Cash Equivalents – Beginning of Period		351,605		386,388

Cash and Cash Equivalents – End of Period	$	331,203	$	354,431

Supplemental Cash Flow Information:
Cash Paid for Interest	$	-	$	-

Cash Paid for Income Taxes	$	-	$	-

See accompanying notes to condensed financial statements.

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.

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 Certificate of Amendment to the Company’s Certificate of Incorporation was filed with the Secretary of State of the State of Delaware on January 4, 2012.

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.

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 and nine months ended January 31, 2012. Selling, general and administrative expenses were $ 5,337 for the quarter ended January 31, 2012, as compared to $8,615 for the comparable prior period. Selling, general and administrative expenses were $ 21,022 for the nine months ended January 31, 2012, as compared to $28,984 for the comparable prior period. The changes in selling, general and administrative expenses were primarily due to changes in professional fees for the respective reporting periods.

For the quarter ended January 31, 2012, we had a net loss of $5,091 compared to a net loss of $8,288 for the comparable prior period. The decrease in net loss was primarily due to a decrease in professional fees.

For the nine months ended January 31, 2012, we had a net loss of $20,402 compared to net loss of $27,919 for the comparable prior period. The decrease in net loss was primarily due to decrease in professional fees and a decrease in interest income.

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 January 31, 2012, we had working capital of $331,203, compared to working capital of $351,605 at April 30, 2011.

As of January 31, 2012, we had cash and cash equivalents of $331,203 a decrease of approximately $20,402, compared with our cash on hand at April 30, 2011. Our assets at January 31, 2012 consisted solely of cash.

Operating activities used $20,402 in cash for the nine months ended January 31, 2012, as compared to $31,957 during the comparable prior period.

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.

Item3. 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 Principal Executive Officer/Principal 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 January 31, 2012, we carried out an evaluation, under the supervision and with the participation of our management, including our Principal Executive Officer/Principal 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 Principal Executive Officer/Principal 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.

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 2. Unregistered Sales of Equity Securities and Use of proceeds

None

Item 3. Defaults on Senior Securities

None

Item 4. Reserved

Item 5. Other Information

Item 6. Exhibits


3(a)	Certificate 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)	Amendment to Certificate of Incorporation*
3(c)	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 *
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____________________

* Filed herewith.

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: March 7, 2012	/s/ Brad Houtkin
	Brad Houtkin
	Principal Executive Officer and Principal Financial Officer

EX-31.1 2 section302cert_ex31z1.htm EXHIBIT 31.1 SECTION 302 CERTIFICATION Exhibit 31.1 Section 302 Certification

Exhibit 31.1

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: March 7, 2012


	/s/ Brad Houtkin
	Brad Houtkin
	Principal Executive Officer and Principal Financial Officer

EX-32.1 3 section906cert_ex32z1.htm EXHIBIT 32.1 SECTION 906 CERTIFICATION Exhibit 32.1 Section 906 Certification

Exhibit 32.1

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 January 31, 2012 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.


March 7, 2012

	/s/ Brad Houtkin
	Brad Houtkin
	Principal Executive Officer and Principal Financial Officer

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(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 Companys 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 Companys 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)  Certificate of Amendment   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. 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Jan. 31, 2012
CERTIFICATE OF AMENDMENT
CERTIFICATE OF AMENDMENT	(C) Certificate of Amendment 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 Certificate of Amendment to the Company’s Certificate of Incorporation was filed with the Secretary of State of the State of Delaware on January 4, 2012.

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CONDENSED BALANCE SHEETS (USD $)	Jan. 31, 2012	Apr. 30, 2011
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Total Current Assets	331,203	351,605
Total Assets	331,203	351,605
Current Liabilities:
Accounts Payable and Accrued Liabilities	0	0
Total Current Liabilities	0	0
Commitments and Contingencies
Stockholders Equity:
Preferred Stock, $.001 Par Value; Authorized 1,000,000; None Issued and Outstanding	0	0
Common Stock, $.001 Par Value; Authorized 100,000,000 and 10,000,000 Shares; Issued and Outstanding 7,350,540 Shares as of January 31, 2012 and April 30, 2011, respectively	7,350	7,350
Additional Paid-In Capital	2,372,640	2,372,640
Retained Earnings (Deficit)	(2,048,787)	(2,028,385)
Total Stockholders Equity	331,203	351,605
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INTERIM CONDENSED FINANCIAL STATEMENTS	9 Months Ended
INTERIM CONDENSED FINANCIAL STATEMENTS	Jan. 31, 2012
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.

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9 Months Ended

Jan. 31, 2012

SIGNIFICANT ACCOUNTING POLICIES

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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

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

XML 17 R3.htm IDEA: XBRL DOCUMENT

CONDENSED BALANCE SHEET PARENTHETICALS (USD $)	Jan. 31, 2012	Apr. 30, 2011
Stockholders Equity Number Of Shares Par Value And Other Disclosures Abstract
Preferred stock, par or stated value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Common stock, par or stated value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	10,000,000
Common Stock, shares issued	7,350,540	7,350,540
Common Stock, shares outstanding	7,350,540	7,350,540

- Definition

Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.

+ References+ Details

- Definition

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

+ References+ Details

XML 18 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	9 Months Ended
Document and Entity Information	Jan. 31, 2012
Document and Entity Information
Entity Registrant Name	ARBOR ENTECH CORP
Document Type	10-Q
Document Period End Date	Jan. 31, 2012
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	Q3

XML 19 R4.htm IDEA: XBRL DOCUMENT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS (USD $)	Jan. 31, 2012	Jan. 31, 2011	Jan. 31, 2012	Jan. 31, 2011
IncomeStatementAbstract
Net Sales	$ 0	$ 0	$ 0	$ 0
Costs and Expenses:
Selling, General and Administrative Expenses	5,337	8,615	21,022	28,984
Total Costs and Expenses	5,337	8,615	21,022	28,984
Loss from Operations	(5,337)	(8,615)	(21,022)	(28,984)
Other Income:
Interest	246	327	620	1,065
Net Income (Loss)	$ (5,091)	$ (8,288)	$ (20,402)	$ (27,919)
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 20 R5.htm IDEA: XBRL DOCUMENT

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS (USD $)	Jan. 31, 2012	Jan. 31, 2011
Cash Flows from Operating Activities:
Net Income (Loss)	$ (20,402)	$ (27,919)
Changes in Operating Assets and Liabilities:
Increase (Decrease) in Accounts Payable and Accrued Liabilities	0	(4,038)
Total Adjustments	0	(4,038)
Net Cash Provided (Used) in Operating Activities	(20,402)	(31,957)
Cash Flows from Investing Activities:	0	0
Cash Flows from Financing Activities	0	0
Increase (Decrease) in Cash and Cash Equivalents	(20,402)	(31,957)
Cash and Cash Equivalents - Beginning of Period	351,605	386,388
Cash and Cash Equivalents - End of Period	331,203	354,431
Supplemental Cash Flow Information:
Cash Paid for Interest	0	0
Cash Paid for Income Taxes	$ 0	$ 0

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