10K

0001393905-12-000727.txt : 20121231 0001393905-12-000727.hdr.sgml : 20121231 20121231133321 ACCESSION NUMBER: 0001393905-12-000727 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20121231 DATE AS OF CHANGE: 20121231 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RECEIVABLE ACQUISITION & MANAGEMENT CORP CENTRAL INDEX KEY: 0000733337 STANDARD INDUSTRIAL CLASSIFICATION: SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153] IRS NUMBER: 133186327 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09370 FILM NUMBER: 121293143 BUSINESS ADDRESS: STREET 1: 140 BROADWAY STREET 2: 46TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 BUSINESS PHONE: 2128587590 MAIL ADDRESS: STREET 1: 140 BROADWAY STREET 2: 46TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10005 FORMER COMPANY: FORMER CONFORMED NAME: FEMINIQUE CORP DATE OF NAME CHANGE: 19990730 FORMER COMPANY: FORMER CONFORMED NAME: BIOPHARMACEUTICS INC// DATE OF NAME CHANGE: 19990730 FORMER COMPANY: FORMER CONFORMED NAME: INTEGRATED GENERICS INC /NV/ DATE OF NAME CHANGE: 19880824 10-K 1 ramc_10k.htm ANNUAL REPORT 10K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-K

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

For the fiscal year ended September 30, 2012

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

Commission file number 000-17750

RECEIVABLE ACQUISITION & MANAGEMENT CORPORATION

(Name of Small Business Issuer in its Charter)


Delaware		13-3186327
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

2 Executive Drive, Suite 630
Fort Lee, New Jersey		07024
(Address of principal Executive Offices)		(Zip Code)

201-633-4715

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: Common Stock, $.001 Par Value Per Share

Indicate by check mark whether the registrant is a well-known seasoned issuer as defined in Rule 405 of the Securities Act. Yes [ ] No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes [ ] No [X]

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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

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 by Rule 12b-2 of the Exchange Act) Yes [ ] No [X]

The number of shares outstanding of each of the Registrant’s classes of common stock, as of December 31, 2012 is 17,948,896 shares, all of one class, $.001 par value per share.

DOCUMENTS INCORPORATED BY REFERENCE - None

TABLE OF CONTENTS


	Page

Statement Regarding Forward-Looking Statements	2

PART I	3

Item 1. Business	3

Item 1A. Risk Factors	4

Item 1B. Unresolved Staff Comments	6

Item 2. Properties	6

Item 3. Legal Proceedings	6

Item 4. Submission of Matters to a Vote of Security Holders	6

PART II	6

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and and Issuer Purchases of Equity Securities	6

Item 6. Selected Financial Data	7

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations	7

Item 8. Financial Statements and Supplementary Data	10

Item 8A. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	23

Item 9A. Controls and Procedures	23

Item 9B. Other Information	24

PART III	25

Item 10. Directors, Officers and Corporate Governance	25

Item 11. Executive Compensation	26

Item 12. Equity Compensation Plan Inform and Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matter	27

Item 13. Certain Relationships and Related Transactions and Director independence	27

Item 14. Principal Accounting Fees and Services	28

Item 15. Exhibits and Financial Statement Schedules	28

STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

In this annual report, references to "Receivable Acquisition & Management Corporation," "RAMC," "the Company," "we," "us," and "our" refer to Receivable Acquisition & Management Corporation and its wholly owned subsidiary.

Except for the historical information contained herein, some of the statements in this Report contain forward-looking statements that involve risks and uncertainties. These statements are found in the sections entitled "Business," "Management's Discussion and Analysis of Financial Condition and Results of Operation," and "Risk Factors." They include statements concerning: our business strategy; expectations of market and customer response; liquidity and capital expenditures; future sources of revenues; expansion of our proposed product line; and trends in industry activity generally. In some cases, you can identify forward-looking statements by words such as "may," "will," "should," "expect," "plan," "could," "anticipate," "intend," "believe," "estimate," "predict," "potential," "goal," or "continue" or similar terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including, but not limited to, the risks outlined under "Risk Factors," that may cause our or our industry's 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. For example, assumptions that could cause actual results to vary materially from future results include, but are not limited to: our ability to successfully develop and market our products to customers; our ability to generate customer demand for our products in our target markets; the development of our target markets and market opportunities; our ability to manufacture suitable products at competitive cost; market pricing for our products and for competing products; the extent of increasing competition; technological developments in our target markets and the development of alternate, competing technologies in them; and sales of shares by existing shareholders. Although we believe that the expectations reflected in the forward looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Unless we are required to do so under federal securities laws or other applicable laws, we do not intend to update or revise any forward-looking statements.

Part I

ITEM 1. BUSINESS

We are a Delaware corporation whose principal executive offices are located at 2 Executive Drive, Suite 630, Fort Lee, NJ 07024. Unless the context otherwise requires, the terms "we", "us" or "our" as used herein refer to Receivable Acquisition & Management Corporation and our subsidiary.

Overview

Receivable Acquisition & Management Corporation (the “Company”) was in the business of acquiring and collecting portfolios of performing, sub-performing and non-performing consumer and commercial receivables.

We generally acquired non-performing and sub-performing consumer and commercial receivable portfolios at a significant discount to the amount actually owed by the debtors or insurers. We acquire these portfolios after a qualitative and quantitative analysis of the underlying receivables and establish a purchase price based on expected recovery and our internal rate of return hurdle. After purchasing a portfolio, we outsource collections to carefully selected collection agencies and we actively monitor its performance and review and adjust our collection and servicing strategies accordingly.

The recovery process is largely done by collection agencies and law firms. Recovery process is generally handed over to lawyers when it is determined the debtor has the ability to satisfy his/her obligation but normal collection activities have not resulted in resolution.

In the event of legal action, we seek attorneys/collection law firms that are located in the state of the debtor. The proximity of the agent to the debtor has a significant influence on the debtors’ actions.

For the years ended September 30, 2012 and September 30, 2011, our revenues were approximately $84,535 and $52,572 and our net loss was ($148,338) and ($81,812), respectively. The Company has discontinued making new investments and is seeking to merge with or acquire another company seeking to go public via reverse merger.

Industry Overview

The purchasing, servicing and collection of charged-off, sub-performing and performing consumer receivables is an industry that is driven by:

levels of consumer debt;

defaults of the underlying receivables; and

utilization of third-party providers to collect such receivables.

We believe that as a result of the difficulty in collecting these past due receivables and the desire of originating institutions to focus on their core businesses and to generate revenue from these receivables, originating institutions are increasingly electing to sell these portfolios.

Strategy

The Company ceased making new investments in charged off consumer credit portfolios since October 2007 and is currently running off existing portfolios and seeking to merge with or acquire companies in the healthcare and information technology industry. The Company entered into a letter of intents to merge with Airbak Technologies LLC and advanced $166,000 as a secured loan. However, the Company has not been able close the merger and filed suit to recover the amount lent to Airbak. The Company continues to remain engaged in the Airbak matter but there is no certainty of recovering the funds advanced or concluding a transaction with Airbak. The Company is aggressively looking at additional targets.

Employees

As of September 30, 2012, we had 1 full-time employee.

ITEM 1A. RISK FACTORS

You should carefully consider the risks described below as well as other information provided to you in this document, including information in the section of this annual report entitled “Information Regarding Forward Looking Statements.” The risks and uncertainties described below are not the only ones facing us. Additional risks and uncertainties not presently known to us or that we currently believes are immaterial may also impair our business operations. If any of the following risks actually occur, the Company’s businesses, financial condition or results of operations could be materially adversely affected, the value of the common stock could decline, and you may lose all or part of your investment.

The Company has ceased making portfolio purchases since October 2007.

Due to inability to raise capital and deep recession, the Company decided to make new investments and has subsequently been in a run-off mode. The management is focused on merging with or acquiring another operating company that may be seeking to go public via reverse merger. There is no assurance that the management will succeed and as a result, shareholders may be adversely affected.

We may not be able to purchase consumer or commercial receivable portfolios at favorable prices or on sufficiently favorable terms or at all and our success depends upon the continued availability of consumer receivable portfolios that meet our purchasing criteria and our ability to identify and finance the purchases of such portfolios.

Our quarterly operating results may fluctuate and cause our stock price to decline.

Because of the nature of our business, our quarterly operating results may fluctuate, which may adversely affect the market price of our common stock. Our results may fluctuate as a result of any of the following:


	·	the timing and amount of collections on our consumer receivable portfolios;
	·	a decline in the estimated value of our consumer receivable portfolio recoveries;
	·	general and economic market conditions.
	·	Currency fluctuations can have an impact on our recoveries from U.K. portfolios.

Failure of our third party recovery partners to adequately perform collection services could materially reduce our revenues and our profitability, if any.

We are dependent upon outside collection agencies to service all our consumer receivable portfolios. Any failure by our third party recovery partners to adequately perform collection services for us or remit such collections to us could materially reduce our revenues and our profitability. In addition, our revenues and profitability could be materially adversely affected if we are not able to secure replacement recovery partners and redirect payments from the debtors to our new recovery partner promptly in the event our agreements with our third-party recovery partners are terminated, our third-party recovery partners fail to adequately perform their obligations or if our relationships with such recovery partners adversely change.

We may not be able to continue our operations if we are unable to generate funding from third party financing sources

If we are unable to access external sources of financing, we may not be able to fund and grow our operations. The failure to obtain financing and capital as needed would limit our ability to:


	·	purchase consumer receivable portfolios; and
	·	achieve our growth plans.

The loss of any of our executive officers may adversely affect our operations and our ability to successfully merge with or acquire another company.

Our President and Chief Executive Officer, Max Khan, is responsible for making substantially all management decisions. The loss of Max Khan could disrupt our operations and adversely affect our ability to successfully merge with another company.

Government regulations may limit our ability to recover and enforce the collection of our receivables.

Federal, state and municipal laws, rules, regulations and ordinances may limit our ability to recover and enforce our rights with respect to the receivables acquired by us. These laws include, but are not limited to, the following federal statutes and regulations promulgated thereunder and comparable statutes in states where consumers reside and/or where creditors are located.

If a significant portion of our shares available for resale are sold in the public market, the market value of our common stock could be adversely affected.

Sales of a substantial number of shares of our common stock in the public market could cause a decrease in the market price of our common stock. We had approximately 17,948,896 shares of common stock issued and outstanding as of the date hereof. We may also issue additional shares in connection with our business and may grant additional stock options to our employees, officers, directors and consultants under our stock option plans or warrants to third parties.

Our common stock will be subject to the “Penny Stock” rules of the SEC.

The Securities and Exchange Commission has adopted Rule 15g-9 which establishes the definition of a "penny stock," for the purposes relevant to us, as any equity security that has a market price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock, unless exempt, the rules require:


	·	that a broker or dealer approve a person's account for transactions in penny stocks; and
	·	the broker or dealer receive from the investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock to be purchased.

In order to approve a person's account for transactions in penny stocks, the broker or dealer must:


	·	obtain financial information and investment experience objectives of the person; and
	·	make a reasonable determination that the transactions in penny stocks are suitable for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks.

The broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the Commission relating to the penny stock market, which, in highlight form:


	·	sets forth the basis on which the broker or dealer made the suitability determination; and
	·	that the broker or dealer received a signed, written agreement from the investor prior to the transaction.

Generally, brokers may be less willing to execute transactions in securities subject to the "penny stock" rules. This may make it more difficult for investors to dispose of our common stock and cause a decline in the market value of our stock.

Disclosure also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks.

ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 2. PROPERTIES

Our executive and administrative offices are located at 2 Executive Drive, Suite 630, Fort Lee, NJ 07024. We lease our New Jersey facility at approximately $2,000 per month on a month-to-month basis.

ITEM 3. LEGAL PROCEEDINGS

The Company is not a party to any pending legal proceedings or a proceeding being contemplated by a governmental authority nor is any of the Company’s property the subject of any pending legal proceedings or a proceeding being contemplated by a governmental authority except for the following:

On July 28, 2011, the Company filed a complaint with the United States District Court, District of New Jersey against Philip Troy Christ and Airbak Technologies LLC for breach of contract, false representations, and default of certain Promissory Notes issued under a Master Loan Agreement. The Company had advanced $166,000 to Airbak under a Secured Master Loan Agreement with the intent of concluding a merger. However, Mr. Philip Troy Christy individually and concurrently entered into merger negotiations with another company and Airbak failed to repay the Promissory Notes that became due. The Company is seeking an amount no less than $166,000 plus accrued interest, cost of litigation and other legal costs incurred while negotiating a merger with Airbak. The outcome of this complaint cannot be determined at this point.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITYHOLDERS

None.

PART II

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STAREHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Since October 2004, our common stock, par value $.001 per share, had been quoted on the OTC Markets under the symbol “RCVA”. Prior to October 2004, there was no market for our common stock. The last reported price as of December 31, 2012 was $0.01 per share.

Holders

As of December 31, 2012 we had approximately 270 holders of our common stock. The number of record holders was determined from the records of our transfer agent and does not include beneficial owners of common stock whose shares are held in the names of various security brokers, dealers, and registered clearing agencies.

Dividends

We have never declared or paid any cash dividends on our common stock. We do not anticipate paying any cash dividends to stockholders in the foreseeable future. In addition, any future determination to pay cash dividends will be at the discretion of the Board of Directors and will be dependent upon our financial condition, results of operations, capital requirements, and such other factors as the Board of Directors deem relevant.

Equity Compensation Plans

During the fiscal year ended September 30, 2012, we did not issue any equity compensation for the benefit of our directors, officers or future employees.

ITEM 6. SELECTED FINANCIAL DATA

Not required.

ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

Introduction

The following discussion should be read in conjunction with the Financial Statements and Notes thereto. Our fiscal year ends September 30. This document contains certain forward-looking statements including, among others, anticipated trends in our financial condition and results of operations and our business strategy. (See Part I, Item 1A, "Risk Factors"). These forward-looking statements are based largely on our current expectations and are subject to a number of risks and uncertainties. Actual results could differ materially from these forward-looking statements. Important factors to consider in evaluating such forward-looking statements include (i) changes in external factors or in our internal budgeting process which might impact trends in our results of operations; (ii) unanticipated working capital or other cash requirements; (iii) changes in our business strategy or an inability to execute our strategy due to unanticipated changes in the industries in which we operate; and (iv) various competitive market factors that may prevent us from competing successfully in the marketplace.

Results of Operations

Year Ended September 30, 2012 Compared to Year Ended September 30, 2011.

Revenues

Total revenue for the twelve months ended September 30, 2012 increased by approximately 62% or $32,854 to $85,426 from $52,572 for the year ended September 30, 2011. The Company had a net loss of ($148,338) for the year ended September 30, 2011 versus net loss of ($81,812) for the year ended September 30, 2011. The net loss was largely impacted by impairment of note receivable from Airbak Technologies LLC.

Total operating expenses

Total operating expenses in the year ended September 30, 2012 declined by approximately 32% or $43,705 to $90,877 compared to $134,582 for the year ended September 30, 2011.

Other income and expense

For the year ended September 30, 2012, the Company had interest income of $88, loss of ($165,000) from impairment of notes receivable and income of $22,025 from debt relief compared to interest income of $198 for the year ended September 30, 2011. The Company has no other contingent expense.

Income taxes

For the years ended September 30, 2012 and 2011, the Company has not recorded any income tax liability.

Net Income (loss)

Net loss for the year ended September 30, 2012 was ($148,338) versus ($81,812) for the year ended September 30, 2011.

Liquidity and Capital Resources

Liquidity

At September 30, 2012 the Company had working capital deficit of ($10,794) versus working capital of $136,679 at September 30, 2011, largely due to impairment of notes receivables. At the year ended September 30, 2012, the Company had $60,572 in cash and is not able to generate sufficient cash to fund operations for the foreseeable future. The Company is seeking to merger with another company seeking to go public but timing and type of company cannot be ascertained at this time.

Cash Flows and Expenditures

Year ended September 30, 2012 compared to September 30, 2011

During the years ended September 30, 2012 and 2011, the Company had finance income of $ 84,535 and $51,512 , respectively.

During the year ended September 30, 2012, we generated $891 compared to $1,060 in servicing income in the year ended September 30, 2011.

Cash provided from operating activities was $5,036 during the year ended September 30, 2012 versus cash used from operations of ($22,960) during the year ended September 30, 2011.

Net cash used from financing activities was ($122,782) and net cash provided of $14,877 during the years ended September 30, 2012 and 2011 respectively.

Capital Resources

The cash flow from portfolios currently owned would be not be adequate to meet our operating expenses for the foreseeable future.

Inflation

We believe that inflation has not had a material impact on our results of operations for the year ended September 30, 2012.

Critical Accounting Policies

The Company utilizes the interest method under guidance provided by the Financial Accounting Standards Board Accounting Standards Certification (“ASC”) 310-30 to determine income recognized on finance receivables.

In October 2003, ASC 310-30, “Accounting for Loans or Certain Securities Acquired in a Transfer” was issued. This ASC proposes guidance on accounting for differences between contractual and expected cash flows from an investor’s initial investment in loans or debt securities acquired in a transfer if those differences are attributable, at least in part, to credit quality. This ASC is effective for loans acquired in fiscal years beginning after December 15, 2004. The ASC would limit the revenue that may be accrued to the excess of the estimate of expected future cash flows over a portfolio’s initial cost of accounts receivable acquired. The ASC would require that the excess of the contractual cash flows over expected cash flows not be recognized as an adjustment of revenue, expense, or on the balance sheet. The ASC would freeze the internal rate of return, referred to as IRR, originally estimated when the accounts receivable are purchased for subsequent impairment testing. Rather than lower the estimated IRR if the original collection estimates are not received, the carrying value of a portfolio would be written down to maintain the original IRR. Increases in expected future cash flows would be recognized prospectively through adjustment of the IRR over a portfolio’s remaining life. The ASC provides that previously issued annual financial statements would not need to be restated. Management is in the process of evaluating the application of this ASC. In accordance with ASC 310-30, the Company is currently is using the cost recovery method for revenue recognition for all its current portfolios.

Special Note on Forward-Looking Statements

This report contains “forward-looking statements” within the meaning of the federal securities laws. All statements, other than statements of historical facts, included or incorporated into this Form 10-K are forward-looking statements. The words “believe,” “expect,” “anticipate,” “estimate,” “project,” and similar expressions often characterize forward looking statements. These statements may include, but are not limited to, projections of collections, revenues, income or loss, estimates of capital expenditures, plans for future operations, products or services, and financing needs or plans, as well as assumptions relating to these matters. These statements include, among others, statements found under “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Business.”

Actual results could differ materially from those contained in the forward-looking statements due to a number of factors, some of which are beyond our control. Factors that could affect our results and cause them to differ from those contained in the forward-looking statements include:


	·	the availability of financing;
	·	our ability to maintain sufficient liquidity to operate our business until a combination with another company;
	·	our ability to recover sufficient amounts on receivables to fund operations;
	·	changes in, or failure to comply with, government regulations; and
	·	the costs, uncertainties and other effects of legal and administrative proceedings.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

YEARS ENDED SEPTEMBER 30, 2012 AND 2011


	PAGE(S)

FINANCIAL STATEMENTS:


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM	11

Consolidated Balance Sheets as of September 30, 2012 and 2011	12

Consolidated Statements of Operations for the Years
Ended September 30, 2012 and 2011	13

Consolidated Statements of Cash Flows for the Years Ended
September 30, 2012 and 2011	14

Consolidated Statements of Stockholders’ Equity (Deficit) for the Years
Ended September 30, 2012 and 2011	15

Notes to Consolidated Financial Statements	16-22

Silberstein Ungar, PLLC CPAs and Business Advisors

Phone (248) 203-0080

Fax (248) 281-0940

30600 Telegraph Road, Suite 2175

Bingham Farms, MI 48025-4586

www.sucpas.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To Receivable Acquisition and Management Corporation and Subsidiaries

2 Executive Drive, Suite 630, Fort Lee, NJ 07024

We have audited the accompanying consolidated balance sheets of Receivable Acquisition and Management Corporation and Subsidiaries (the “Company”) as of September 30, 2012 and 2011, and the related consolidated statements of operations, stockholders’ equity (deficit) and cash flows for the years ended September 30, 2012 and 2011. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit.

We conducted our audits in accordance with standards of the Public Company Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Receivable Acquisition and Management Corporation and Subsidiaries as of September 30, 2012 and 2011 and the results of its operations and its cash flows for the years ended September 30, 2012 and 2011 in conformity with accounting principles generally accepted in the United States of America.

The accompanying consolidated financial statements have been prepared assuming that Receivable Acquisition and Management Corporation will continue as a going concern. As discussed in Note 10 to the financial statements, the Company has incurred losses from operations, has limited working capital, and is in need of additional capital to grow its operations so that it can become profitable. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans with regard to these matters are described in Note 10. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/ Silberstein Unger, PLLC

Bingham Farms, Michigan

December 28, 2012


RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
SEPTEMBER 30, 2012 AND 2011


ASSETS
	2012		2011

CURRENT ASSETS
Cash	$	60,572	$	178,318
Notes receivable		-		165,000
Finance receivables - short term		-		432

Total current assets		60,572		343,750

OTHER ASSETS
Finance receivables - long-term		-		865

Total other assets		-		865

TOTAL ASSETS	$	60,572	$	344,615


LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
Accrued and other expenses	$	21,366	$	34,289
Officer loan		-		2,782
Notes payable		50,000		170,000

Total current liabilities		71,366		207,071

STOCKHOLDERS' EQUITY
Preferred stock, par value $10 per share;
10,000,000 shares authorized in 2011 and 2010 and 0 shares
issued and outstanding at September 30, 2012 and 2011, respectively		-		-
Common stock, par value $.001 per share;
325,000,000 shares authorized in 2012 and 2010 and 17,948,896 shares
issued outstanding at September 30, 2012 and 2011, respectively		17,949		17,949
Additional paid-in capital		667,597		667,597
Accumulated deficit		(696,340)		(548,002)

Total stockholders' equity		(10,794)		137,544

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	60,572	$	344,615

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


RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS
FOR THE YEARS ENDED SEPTEMBER 30, 2012 AND 2011

		2012		2011


REVENUES
Financing income		$	84,535	$	51,512
Gain on sale of finance receivables			-		-
Service income and other			891		1,060
	Total revenues		85,426		52,572

COSTS AND EXPENSES
Selling, general and administrative			90,877		134,582
	Total costs and expenses		90,877		134,582

INCOME (LOSS) FROM OPERATIONS			(5,451)		(82,010)

OTHER INCOME (EXPENSES)
Interest income			88		198
Impairment Loss on Notes Receivable			(165,000)		-
Relief of Debt			22,025		-
	Total other income (expenses)		(142,887)		198


NET INCOME (LOSS) APPLICABLE TO COMMON STOCK		$	(148,338)	$	(81,812)

INCOME (LOSS) PER COMMON SHARE, BASIC AND DILUTED		$	(0.01)	$	(0.00)

WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC AND DILUTED			17,948,896		17,815,614

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


RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED SEPTEMBER 30, 2012 AND 2011


		2012		2011

CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)		$	(148,338)	$	(81,812)

Adjustments to reconcile net income to net cash
provided by operating activities:
Issuance of stock			-		10,000
Impairment Loss on Notes Receivable			165,000		-
Relief of Debt			(22,025)		-

Changes in Operating Assets and Liabilities
Collections applied to principal on finance receivables			1,297		56,044
Increase (decrease) accrued expenses			9,103		(7,192)
	Net cash provided by (used in) operating activities		5,037		(22,960)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from exercise of stock options			-		7,095
Proceeds (payment) on notes receivable			-		(165,000)
Proceeds (payment) on notes payable			(120,000)		170,000
Proceeds from officer loan			(2,782)		2,782
	Net cash provided by (used in) financing activities		(122,782)		14,877

NET (DECREASE) IN CASH			(117,745)		(8,083)

CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR			178,318		186,401

CASH AND CASH EQUIVALENTS - END OF YEAR		$	60,573	$	178,318

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


RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
FOR THE YEARS ENDED SEPTEMBER 30, 2012 AND 2011


				Additional
	Common Stock			Paid-In		Accumulated
	Shares	Amount		Capital		Deficit		Total
BALANCE, OCTOBER 1, 2010	16,802,896	$	16,803	$	651,648	$	(466,190)	$	202,261

Issuance of stock for cash	900,000		900		5,850				6,750

Issuance of stock for cash	46,000		46		299				345

Issued 200,000 shares for board compensation	200,000		200		9,800				10,000

Net income (loss) for the year ended September 30, 2011							(81,812)		(81,812)

BALANCE, SEPTEMBER 30, 2011	17,948,896	$	17,949	$	667,597	$	(548,002)	$	137,544

Net income (loss) for the year ended September 30, 2012							(148,338)		(148,338)

BALANCE, SEPTEMBER 30, 2012	17,948,896	$	17,949	$	667,597	$	(696,340)	$	(10,794)

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

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012 AND 2011

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. THE COMPANY AND PRESENTATION

Receivable Acquisition and Management Corporation and Subsidiaries (the “Company”) was formerly Biopharmaceutics, Inc. In June 1999, pursuant to a meeting of the Board of Directors, Biopharmaceutics Inc, adopted a resolution and filed a certificate of amendment to the certificate of incorporation and changed the name of Biopharmaceutics, Inc., to Feminique Corporation.

On November 25, 2003, the Feminique Corporation incorporated a wholly-owned subsidiary Receivable Acquisition and Management Corp of New York. The Company purchases, manages and collects defaulted consumer receivables.

On April 21, 2004, Feminique Corporation amended its certificate of incorporation to increase its authorized number of shares of common stock from 75,000,000 shares to 325,000,000 shares. This amendment was approved by Feminique Corporation’s shareholders at its April 20, 2004 annual meeting. The shareholders also changed the name of Feminique Corporation to Receivable Acquisition and Management Corporation.

The Company ceased investments in distressed consumer credit portfolios in September 2007 and is currently in the process of running off existing portfolios. Three agencies in the United States and one in UK are collecting the remaining portfolios. Since we outsource our collections, the Company is not required to register in each and every state the debtor resides. The collection agencies are required to register in each state they call debtors.

B. FINANCE RECEIVABLES

The Company has adopted the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 310-30 for its investment in finance receivables, “Accounting for Loans or Certain Debt Securities Acquired in a Transfer.” This SOP limits the yield that may be accreted (accretable yield) to the excess of the Company’s estimate of undiscounted expected principal, interest and other cash flows (cash flows expected at the acquisition to be collected) over the Company’s initial investment in the finance receivables. Subsequent increases in cash flows expected to be collected are recognized prospectively through adjustment of the finance receivables yield over its remaining life. Decreases in cash flows expected to be collected are recognized as impairment to the finance receivable portfolios. The Company’s proprietary collections model is designed to track and adjust the yield and carrying value of the finance receivables based on the actual cash flows received in relation to the expected cash flows.

During the years ended September 30, 2012 and 2011, the Company neither acquired nor sold any finance receivables.

In the event that cash collections would be inadequate to amortize the carrying balance, an impairment charge would be taken with a corresponding write-off of the receivable balance. Accordingly, the Company does not maintain an allowance for credit losses.

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2012 AND 2011

B. FINANCE RECEIVABLES (CONTINUED)

The agreements to purchase the aforementioned receivables include general representations and warranties from the sellers covering account holder death or bankruptcy, and accounts settled or disputed prior to sale. The representation and warranty period permitting the return of these accounts from the Company to the seller is typically 90 to 180 days. Any funds received from the seller of finance receivables as a return of purchase price are referred to as buybacks. Buyback funds are simply applied against the finance receivable balance received. They are not included in the Company’s cash collections from operations nor are they included in the Company’s cash collections applied to principal amount. Gains on sale of finance receivables, representing the difference between sales price and the unamortized value of the finance receivables, are recognized when finance receivables are sold.

Changes in finance receivables for the years ended September 30, 2012 and 2011 were as follows:

2012

2011

Balance at beginning of year October 1,

$ 1,297

$ 57,341

Cash collections applied to principal

(1,297)

(56,044)

Receivable writedown

Balance at the end of the year

$ -

$ 1.297

Estimated Remaining Collections ("ERC")*

$ -

$ 1,297

*Estimated remaining collection refers to the sum of all future projected cash collections from acquired portfolios. ERC is not a balance sheet item, however, it is provided for informational purposes. Income recognized on finance receivables was $84,535 and $51,512 for the fiscal years ended September 30, 2012 and 2011, respectively.

Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. The Company took impairment charges totaling approximately $0 during the years ended September 30, 2012 and 2011, respectively.

C. PRINCIPLES OF CONSOLIDATION

The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

D. CASH AND CASH EQUIVALENTS

The Company considers all highly liquid debt instruments and other short-term investments with an initial maturity of three months or less to be cash or cash equivalents. There were no cash equivalents as of September 30, 2012 and September 30, 2011.

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2012 AND 2011

E. INCOME TAXES

The Company accounts for income taxes pursuant to the provisions of the ASC 740, Accounting for Income Taxes, which requires an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities.

F. USE OF ESTIMATES

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

G. LOSS PER SHARE OF COMMON STOCK

Basic net loss per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants.

H. RECENT ACCOUNT PRONOUNCEMENTS

In January 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-06, “Improving Disclosures about Fair Value Measurements” (the “Update”). The Update provides amendments to FASB Accounting Standards Codification (“ASC”) 820-10 that require entities to disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers. In addition the Update requires entities to present separately information about purchases, sales, issuances, and settlements in the reconciliation for fair value measurements using significant unobservable inputs (Level 3). The disclosures related to Level 1 and Level 2 fair value measurements are effective for the Company in 2011 and the disclosures related to Level 3 fair value measurements are effective for the Company in 2012. The Update requires new disclosures only, and has no impact on our consolidated financial position, results of operations, or cash flow.

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2012 AND 2011

NOTE 2 - STOCK OPTIONS

In April 2004, the Company adopted a stock option plan upon approval by the shareholders at the Annual General Meeting under which selected eligible key employees of the Company are granted the opportunity to purchase shares of the Company’s common stock. The plan provides that 37,500,000 shares of the Company’s authorized common stock be reserved for issuance under the plan as either incentive stock options or non-qualified options. Options are granted at prices not less than 100 percent of the fair market value at the end of the date of grant and are exercisable over a period of ten years or as long as that person continues to be employed or serve on the on the Board of Directors, whichever is shorter. At September 30, 2012 and September 30, 2011, the Company had no options outstanding under this plan.

NOTE 3 - WARRANTS

The Company issued warrants during the year 2004 with an exercise price of $0.0075 and a 10 year term. During fiscal year 2011 all of the outstanding warrants were exercised and the company received proceeds of $7,095. At September 30, 2012 and 2011, respectively, the Company had -0- warrants outstanding.

NOTE 4 - INCOME TAXES

Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due. Deferred taxes related to differences between the basis of assets and liabilities for financial and income tax reporting will either be taxable or deductible when the assets or liabilities are recovered or settled. The difference between the basis of assets and liabilities for financial and income tax reporting are not material therefore, the provision for income taxes from operations consist of income taxes currently payable.

There was no provision for income tax for the years ended September 30, 2012 and 2011.

Due to the uncertainty of utilizing the approximate $696,340 and $548,002 in net operating loss carryforwards for the years ended September 30, 2012 and 2011 respectively, and realizing the deferred tax assets in the future, an offsetting valuation allowance has been established for the full amount of the deferred tax assets. The losses are available to offset future taxable income through 2032.


	September 30, 2012	September 30, 2011

Deferred tax assets	$ 243,719	$ 191,801
Less: valuation allowance	(243,719)	(191,801)
Totals	$ -	$ -

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2012 AND 2011

NOTE 5 - STOCKHOLDERS’ EQUITY

COMMON STOCK

There were 325,000,000 shares of common stock authorized, with 17,948,896 shares issued and outstanding at September 30, 2012 and September 30, 2011, respectively. The par value for the common stock is $.001 per share.

The following is a list of the common stock transactions during the year ended September 30, 2012:

There were no common stock transactions for the year ended September 30, 2012.

The following is a list of the common stock transactions during the year ended September 30, 2011:

The Company issued 946,000 shares for cash of $7,095.

The Company issued 200,000 shares for services. The value was $10,000.

NOTE 6 - RELATED PARTY

The Company was the investment manager of Ramco Income Fund Limited (“Fund”) a Bermuda corporation whose shares have been fully redeemed and dissolved as of December 2010. On September 30, 2012, Loan Payable to Ramco Income Fund Limited (“Fund”) was written off to Relief of Debt.

NOTE 7 - FAIR VALUE MEASUREMENTS

The Company has categorized its financial assets and liabilities based upon the fair value hierarchy specified by FASB Accounting Standards Codification (“ASC “) Topic 820, Fair Value Measurement and Disclosures (“ASC 820”) This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair.

value measurement, but discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). This standard provides for a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2012 AND 2011

NOTE 7 - FAIR VALUE MEASUREMENTS (CONTINUED)

Level 1 - Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 - Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active

Level 3 - Unobservable inputs that reflect the Company’s own assumptions.

The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:


Assets	Level 1	Level 2	Level 3	Total

Finance receivables	-	-	$-	$-

Total Assets	-	-	$-	$-

Liabilities	-	-	-	-

Total Liabilities	-	-	-	-

The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:


Assets	Level 1	Level 2	Level 3	Total

Finance receivables	-	-	$1,297	$1,297

Total Assets	-	-	$1,297	$1,297

Liabilities	-	-	-	-

Total Liabilities	-	-	-	-

RECEIVABLE ACQUISITION AND MANAGEMENT CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2012 AND 2011

NOTE 8 - NOTES RECEIVABLE

On April 27, 2011 the Company has notes receivable from Airbak Technologies, LLC. The principal balances of these notes are $165,000 at June 30, 2012. The Company cannot reasonably determine the probability of collection of the notes and have been written off to Impairment Loss on Notes Receivable.

NOTE 9 - NOTES PAYABLE

On May 4, 2011, the Company issued a convertible note payable in the amounts of $50,000 to Brent Grady and $50,000 to Dr. Rizwan Chaudhry, at an annual interest rate of 5%. The note is due on November 4, 2012. On August 10, 2011, the Company issued a convertible note payable in the amounts of $40,000 and $30,000 to BMS Associates and Farheen Shadab, at an annual interest rate of 5%. The note is due on February 10, 2013. Brent Grady note of $50,000, BMS Associates note of $40,000 and the Farheen Shadab note of $30,000 have been paid back without interest and penalty and the Company continues to accrue interest on the remaining notes.

NOTE 10 - GOING CONCERN

The Company has incurred operating losses since inception, has limited working capital, and its operating activities may require financing from outside institutions and/or related parties. The accompanying consolidated financial statements have been prepared assuming that the company will continue as a going concern. The Company will need outside financing to support its continued operations or may need to seek a merger with another company in order to survive.

NOTE 11 - SUBSEQUENT EVENTS

In accordance with ASC Topic 855-10, The Company has analyzed its operations subsequent to September 30, 2012 to the date these financial statements were issued, and has determined that it does not have material subsequent events to disclose in these financial statements.

ITEM 8A. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES

(a) Disclosure Controls and Procedures

Our principal executive and principal financial officer has evaluated the effectiveness of our disclosure controls and procedures, as defined in Rules 13a - 15(e) and 15d - 15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this annual report. He has concluded that, based on such evaluation, our disclosure controls and procedures were effective as of September 30, 2012, as further described below.

(b) Management’s Annual Report on Internal Control Over Financial Reporting

Overview

Internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) refers to the process designed by, or under the supervision of, our principal executive officer and principal financial officer, and effected by our board of directors, management and other personnel, 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. Management is responsible for establishing and maintaining adequate internal control over financial reporting for the Company.

Internal control over financial reporting cannot provide absolute assurance of achieving financial reporting objectives because of its inherent limitations. Internal control over financial reporting is a process that involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented by collusion or improper management override. Because of such limitations, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

Management has used the framework set forth in the report entitled “Internal Control — Integrated Framework” published by the Committee of Sponsoring Organizations (“COSO”) of the Treadway Commission to evaluate the effectiveness of RAMC’s internal control over financial reporting. As a result of the material weaknesses described below, management has concluded that the Company’s internal control over financial reporting was effective as of September 30, 2012.

Management’s Assessment

Management has determined that, as of the September 30, 2012 measurement date, there were no material weaknesses in both the design and effectiveness of our internal control over financial reporting.

Human Resources: The Company has an outsourcing model whereby all collections functions are outsourced to external collection agencies and law firms. Each agency and law firm is required to send remittances along with detailed collections report at least once a month. Our collections manager handles receipt of checks and reports. She has a supervisor to review all data entered into our software system. The data is further verified by the CEO who receives independent reports from agencies and law firms.

Collections: All remittances are received as checks along with remittance report from all our collection agencies. Collections are entirely handled by our operations center in Rancho Santa Fe, California. The reports are entered into our software system “Collect”. The checks are then deposited by our New Jersey office. The checks are posted into our accounting records upon receipt of reports from California office and independent reports from the Collection Agencies. Receipt, depositing and recording functions are completely delineated. To date we have not had an incidence of theft or leakage.

Internal Accounting: Our internal accounting is done by a CPA firm before financials are submitted to our auditors.

Financial Reporting: The Company does not deal with any inventories or receivables. Our reporting is based on actual collections. Receivables are rarely created. The Company pays most of its bills upon receipt.

Revenue Recognition: The Company currently uses “Recovery Method” instead of Interest Method for recognizing finance income. Finance income is only recognized when the investment cost has been fully recognized.

Portfolio Impairment and Accretion: The Company assesses each portfolio for possible impairment or accretion at the end of each fiscal year based on actual collections at the time of determination.

This annual report does not include an attestation report of the Company’s registered accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission

(c) Changes in Internal Control over Financial Reporting

There has been no change in our internal control over financial reporting, as defined in Rules 13a-15(f) of the Exchange Act, during our most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

PART III

ITEM 10. DIRECTORS, OFFICERS AND CORPORATE GOVERNANCE.

The following table sets forth the names, age, and position of each of our directors and executive officers.


Name	Age	Present Principal Employment

Max Khan	46	Director, President, CEO and CFO
Gobind Sahney	51	Chairman
Steven Lowe	52	Director and Secretary

Set forth below is biographical information for each officer and director.

GOBIND SAHNEY, age 51, 1987 to 2004, Chairman & CEO, Young Entrepreneurs Society, Inc. (YES) a credit card marketing Company.1997 to 2004, Chairman & President, Sahney & Company, a corporate finance advisory firm. Mr. Sahney is a lifetime member of the National Eagle Scout Association; member Babson College Board of Trustees; the Babson College Asian Advisory Board; Mr. Sahney is a graduate of Babson College with dual degrees in Finance and Accounting. Born in 1961, Mr. Sahney lives in San Diego and has 2 children.

MAX KHAN, age 46, has been in the financial industry since 1987. He began his career as a financial consultant in New York. Mr. Khan founded Alliance Global Finance Inc. in 1992 with focus on corporate finance and investment banking. Mr. Khan served as president of Alliance Global Finance from 1991 through October 2003 Mr. Khan has a Bachelors Degree in Accounting and Economics from City University of New York and MBA from Pace University (New York). He is married with 2 children and lives in New Jersey.

Steven Lowe, age 52, is a practicing attorney. He is the founder of Lowe Law. Mr. Lowe graduated from Vanderbilt University and received his JD from University of Connecticut School of Law.

SECTION 16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

Section 16(a) of the Exchange Act requires the Company’s directors, executive officers and persons who own more than ten percent of the Company’s outstanding Common Stock to file with the SEC and the Company reports on Form 4 and Form 5 reflecting transactions affecting beneficial ownership. Based solely on a review of the copies of the reports furnished to us, or written representations that no reports were required to be filed, we believe that during the fiscal year ended September 30, 2012 all Section 16(a) filing requirements applicable to our directors, officers, and greater than 10% beneficial owners were complied with.

ITEM 11. EXECUTIVE COMPENSATION

Summary Compensation Table

The following table sets forth information regarding compensation paid to our principal executive officer, principal financial officer and bonus for the years ended September 30, 2012 and 2011.

SUMMARY COMPENSATION TABLE


		Salary	Bonus	Stock Awards	Option awards	Non-equity incentive plan compensation	Change in pension value and non qualified deferred compensation	All Other Compensation	Total
Name and principal position	Year	($)	($)	($)	($), (a)	($)	($)	($)	($)

Max Khan, President, Chief Executive Officer, Chief Financial Officer (1)	2012	$	-0-	-0-	-0-	-0-	-0-	-0-	$
	2011	$	-0-	-0-	-0-	-0-	-0-	-0-	-0-
Steven Lowe Director and Secretary (2)	2012	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	2011	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
Gobind Sahney Chairman of the Board (3)	2012	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	2011	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-

Grants of Plan-Based Awards

There were no grants of plan-based awards to named executive officers for the year ended September 30, 2012.

Outstanding Equity Awards at Fiscal Year-End

None.

Option Exercises and Stock Vested

No executive officer identified in the Summary Compensation Table above received or exercised any option in fiscal year 2012. There were no shares of stock awarded or vested with respect to any of those executive officers.

Pension Benefits

None.

Non-qualified Deferred Compensation

The Company does not have any defined contribution or other plan which provides for the deferral of compensation on a basis that is not tax-qualified.

Employment Agreements

The Company has no employment agreement. The previous agreement with Mr. Khan expired on April 30, 2007. Under the existing employment provided Mr. Khan was entitled to receive $180,000 in annual compensation. Mr. Khan and the Company did not enter into a separation agreement and he has been serving the company without an employment agreement.

Potential Payments Upon Termination or Change-in-Control

None.

Director Compensation Arrangements

None

ITEM 12. EQUITY COMPENSATION PLAN INFORM AND SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS.

Equity Compensation Plan Information

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The following table sets forth the number of shares known to be owned by all persons who own at least 5% of RAMC’s outstanding common stock, the Company's directors, the executive officers, and the directors and executive officers as a group as of December 31, 2012, unless otherwise noted. Unless otherwise indicated, the stockholders listed in the table have sole voting and investment power with respect to the shares indicated.


NAME AND ADDRESS	AMOUNT AND NATURE OF
BENEFICIAL OWNER	BENEFICAL OWNERSHIP		PERCENT OF CLASS

Gobind Sahney		870,000		4.84	%
Lisa Sahney Trust		1,740,000		9.69	%
Max Khan		2,820,000		15.71	%
Mehtab Sultana		1,300,000		7.24	%
Steven Lowe (1)		100,000
All Directors and Officers as a group (3 persons)		3,870,000		21.56	%


(1)	Represents fully vested options granted in 2005.

*Less than 1*% of the outstanding common stock

** Beneficial Ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment power with respect to securities. Shares of common stock subject to options, warrants, or convertible debt currently exercisable or convertible, or exercisable or convertible within 60 days of December 31, 2012 are deemed outstanding for computing the percentage of the person holding such option or warrant. Percentages are based on a total of 17,948,896 shares of common stock outstanding on December 31, 2012, and the shares issuable upon the exercise of options, warrants exercisable, and debt convertible on or within 60 days of December 31, 2012, as described herein.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE

There has not been any related transaction during the year ended September 30, 2012. Mr. Steven Lowe remains the only independent director of the board.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Audit and Non-Audit Fees

Aggregate fees for professional services rendered for the Company by Friedman LLP and Silberstein Ungar, PLLC for the fiscal years ended September 30, 2012 and 2011 are set forth below. The aggregate fees included in the Audit category are fees billed for the fiscal years for the audit of the Company's annual financial statements and review of financial statements and statutory and regulatory filings or engagements. The aggregate fees included in each of the other categories are fees billed in the fiscal years. (All references to "$" in this Proxy Statement are to United States dollars.)


	September 30, 2012		September 30, 2011

Audit Fees	$	8,000	$	8,000
Audit Related Fees	$	5,250	$	5,250
Tax Fees	$	1,000	$	1,000
All Other Fees	$	0	$	0
Total	$	14,250	$	14,250

Audit Fees for the fiscal years ended September 30, 2012 and 2011 were for professional services rendered for the audits of the consolidated financial statements of the Company, consents, and other assistance required to complete the year-end audit of the consolidated financial statements.

Audit-Related Fees as of the fiscal years ended September, 2012 and 2011 were for assurance and related services reasonably related to the performance of the audit or quarterly review of financial statements and not reported under the caption Audit Fees.

Tax Fees as of the fiscal year ended September 30, 2012 and 2011 were for professional services related to tax compliance, tax authority audit support and tax planning.

There were no fees that were classified as All Other Fees as of the fiscal years ended September 30, 2012 and 2011.

As the Company does not have a formal audit committee, the services described above were not approved by the audit committee under the de minimus exception provided by Rule 2-01(c)(7)(i)(C) under Regulation S-X. Further, as the Company does not have a formal audit committee, the Company does not have audit committee pre-approval policies and procedures.

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) Financial Statements and Schedules

1. Financial Statements

The following consolidated financial statements are filed as part of this report under Item 8 of Part II “Financial Statements and Supplementary Data.:

A. Consolidated Balance Sheets at September 30, 2012 and 2011.

B. Consolidated Statements of Operations for the Years Ended September 30, 2012 and 2011.

C. Consolidated Statements of Changes in Shareholders’ Equity (Deficit) for the Years Ended September 30, 2012 and 2011.

D. Consolidated Statements of Cash Flows for the Years Ended September 30, 2012 and 2011.

(b) Exhibits

The exhibits listed in the accompanying Index to Exhibits on pages 29 to 32 are filed or incorporated by reference as part of this Annual Report on Form 10-K.

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on this 31^st day of December 2012.

RECEIVABLE ACQUISITION & MANAGEMENT CORPORATION

/s/ Max Khan

By: Max Khan

Chief Executive Officer, Chief Financial/Accounting Officer, and Director

Date: December 31, 2012

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated:

/s/ Max Khan

By: Max Khan

Chief Executive/Accounting Officer, Chief Financial Officer and Director

Date: December 31, 2012

/s/ Gobind Sahney

By: Gobind Sahney

Chairman of the Board

Date: December 31, 2012

/s/ Steven Lowe

By: Steven Lowe

Director

Date: December 31, 2012

EX-31.1 2 ramc_ex31.htm CERTIFICATION ex31.1

EXHIBIT 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL ACCOUNTING OFFICER

PURSUANT TO SECTION 302 OF THE

SARBANES-OXLEY ACT OF 2002

I, Max Khan, certify that:

1. I have reviewed this annual report on Form 10-K of Receivable Acquisition & Management Corporation for the year ended September 30, 2012;

2. Based on my knowledge, this annual 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 annual report;

3. Based on my knowledge, the financial statements, and other financial information included in this annual 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 annual 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 controls 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 annual 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;

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 that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting;

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent function):

a) all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.

December 31, 2012

By: /s/ Max Khan
   Max Khan
   Chief Executive Officer,
   Chief Financial Officer

EX-32.1 3 ramc_ex32.htm CERTIFICATION ex32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Receivable Acquisition & Management Corporation (the "Company") on Form 10-K for the year ended September 30, 2012 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Max Khan, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities and 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.

A signed original of this written statement required by Section 906 has been provided to Receivable Acquisition & Management Corporation and will be retained by Receivable Acquisition & Management Corporation and furnished to the Securities and Exchange Commission or its staff upon request.

December 31, 2012

By: /s/ Max Khan
Max Khan

   Chief Executive Officer,
   Chief Financial Officer
  (Principal Executive Officer and Principal Accounting Officer)

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NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   A. THE COMPANY AND PRESENTATION   Receivable Acquisition and Management Corporation and Subsidiaries (the Company) was formerly Biopharmaceutics, Inc. In June 1999, pursuant to a meeting of the Board of Directors, Biopharmaceutics Inc, adopted a resolution and filed a certificate of amendment to the certificate of incorporation and changed the name of Biopharmaceutics, Inc., to Feminique Corporation.   On November 25, 2003, the Feminique Corporation incorporated a wholly-owned subsidiary Receivable Acquisition and Management Corp of New York. The Company purchases, manages and collects defaulted consumer receivables.   On April 21, 2004, Feminique Corporation amended its certificate of incorporation to increase its authorized number of shares of common stock from 75,000,000 shares to 325,000,000 shares. This amendment was approved by Feminique Corporations shareholders at its April 20, 2004 annual meeting. The shareholders also changed the name of Feminique Corporation to Receivable Acquisition and Management Corporation.   The Company ceased investments in distressed consumer credit portfolios in September 2007 and is currently in the process of running off existing portfolios. Three agencies in the United States and one in UK are collecting the remaining portfolios. Since we outsource our collections, the Company is not required to register in each and every state the debtor resides. The collection agencies are required to register in each state they call debtors.   B.  FINANCE RECEIVABLES   The Company has adopted the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 310-30 for its investment in finance receivables, Accounting for Loans or Certain Debt Securities Acquired in a Transfer. This SOP limits the yield that may be accreted (accretable yield) to the excess of the Companys estimate of undiscounted expected principal, interest and other cash flows (cash flows expected at the acquisition to be collected) over the Companys initial investment in the finance receivables.  Subsequent increases in cash flows expected to be collected are recognized prospectively through adjustment of the finance receivables yield over its remaining life. Decreases in cash flows expected to be collected are recognized as impairment to the finance receivable portfolios. The Companys proprietary collections model is designed to track and adjust the yield and carrying value of the finance receivables based on the actual cash flows received in relation to the expected cash flows.   During the years ended September 30, 2012 and 2011, the Company neither acquired nor sold any finance receivables.   In the event that cash collections would be inadequate to amortize the carrying balance, an impairment charge would be taken with a corresponding write-off of the receivable balance. Accordingly, the Company does not maintain an allowance for credit losses.   The agreements to purchase the aforementioned receivables include general representations and warranties from the sellers covering account holder death or bankruptcy, and accounts settled or disputed prior to sale. The representation and warranty period permitting the return of these accounts from the Company to the seller is typically 90 to 180 days. Any funds received from the seller of finance receivables as a return of purchase price are referred to as buybacks. Buyback funds are simply applied against the finance receivable balance received. They are not included in the Companys cash collections from operations nor are they included in the Companys cash collections applied to principal amount. Gains on sale of finance receivables, representing the difference between sales price and the unamortized value of the finance receivables, are recognized when finance receivables are sold.   Changes in finance receivables for the years ended September 30, 2012 and 2011 were as follows:   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> . </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> 2012 </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> 2011 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="99" valign="top" style='width:74.4pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="90" valign="top" style='width:67.35pt;padding:0in 5.4pt 0in 5.4pt'>   </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Balance at beginning of year October 1, </td> <td width="99" valign="top" style='width:74.4pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> <td width="90" valign="top" style='width:67.35pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 57,341 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Cash collections applied to principal </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> (1,297) </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> (56,044) </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Receivable writedown </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> - </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Balance at the end of the year </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:double windowtext 1.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:double windowtext 1.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Estimated Remaining Collections ("ERC")* </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> </tr> </table>   *Estimated remaining collection refers to the sum of all future projected cash collections from acquired portfolios. ERC is not a balance sheet item, however, it is provided for informational purposes. Income recognized on finance receivables was $84,535 and $51,512 for the fiscal years ended September 30, 2012 and 2011, respectively.   Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. Currently no amortized costs are below fair market value. Therefore, the Company has not recognized any impairment for the finance receivables.   Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. The Company took impairment charges totaling approximately $0 during the years ended September 30, 2012 and 2011, respectively.   C.  PRINCIPLES OF CONSOLIDATION   The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.   D.  CASH AND CASH EQUIVALENTS   The Company considers all highly liquid debt instruments and other short-term investments with an initial maturity of three months or less to be cash or cash equivalents. There were no cash equivalents as of September 30, 2012 and September 30, 2011.   The Company maintains cash and cash equivalents balances at financial institutions that are insured by the Federal Deposit Insurance Corporation up to $250,000.   E.  INCOME TAXES   The Company accounts for income taxes pursuant to the provisions of the ASC 740, Accounting for Income Taxes, which requires an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities.   F.  USE OF ESTIMATES   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during this reported period. Actual results could differ from those estimates.     G.  LOSS PER SHARE OF COMMON STOCK   Basic net loss per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants.   H.  RECENT ACCOUNT PRONOUNCEMENTS   In January 2010, the FASB issued Accounting Standards Update (ASU) No. 2010-06, Improving Disclosures about Fair Value Measurements (the Update). The Update provides amendments to FASB Accounting Standards Codification (ASC) 820-10 that require entities to disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers. In addition the Update requires entities to present separately information about purchases, sales, issuances, and settlements in the reconciliation for fair value measurements using significant unobservable inputs (Level 3). The disclosures related to Level 1 and Level 2 fair value measurements are effective for the Company in 2011 and the disclosures related to Level 3 fair value measurements are effective for the Company in 2012. The Update requires new disclosures only, and has no impact on our consolidated financial position, results of operations, or cash flow.

NOTE 2 - STOCK OPTIONS   In April 2004, the Company adopted a stock option plan upon approval by the shareholders at the Annual General Meeting under which selected eligible key employees of the Company are granted the opportunity to purchase shares of the Companys common stock. The plan provides that 37,500,000 shares of the Companys authorized common stock be reserved for issuance under the plan as either incentive stock options or non-qualified options. Options are granted at prices not less than 100 percent of the fair market value at the end of the date of grant and are exercisable over a period of ten years or as long as that person continues to be employed or serve on the on the Board of Directors, whichever is shorter. At September 30, 2012 and September 30, 2011, the Company had no options outstanding under this plan. NOTE 3 - WARRANTS   The Company issued warrants during the year 2004 with an exercise price of $0.0075 and a 10 year term. During 2011 all of the outstanding warrants were exercised and the company received proceeds of $7,095. At September 30, 2012 and 2011, respectively, the Company had -0- warrants outstanding.

NOTE 4 - INCOME TAXES   Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due.  Deferred taxes related to differences between the basis of assets and liabilities for financial and income tax reporting will either be taxable or deductible when the assets or liabilities are recovered or settled.  The difference between the basis of assets and liabilities for financial and income tax reporting are not material therefore, the provision for income taxes from operations consist of income taxes currently payable.   There was no provision for income tax for the years ended September 30, 2012 and 2011.   Due to the uncertainty of utilizing the approximate $696,340 and $548,002 in net operating loss carryforwards for the years ended September 30, 2012 and 2011 respectively, and realizing the deferred tax assets in the future, an offsetting valuation allowance has been established for the full amount of the deferred tax assets. The losses are available to offset future taxable income through 2032.   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr> <td width="277" valign="top" style='width:207.9pt;padding:0in 5.4pt 0in 5.4pt'> . </td> <td width="156" valign="top" style='width:117.0pt;padding:0in 5.4pt 0in 5.4pt'> September 30, 2012 </td> <td width="157" valign="top" style='width:117.9pt;padding:0in 5.4pt 0in 5.4pt'> September 30, 2011 </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="156" valign="top" style='width:117.0pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="157" valign="top" style='width:117.9pt;padding:0in 5.4pt 0in 5.4pt'>   </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Deferred tax assets </td> <td width="156" valign="top" style='width:117.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 243,719 </td> <td width="157" valign="top" style='width:117.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 191,801 </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;padding:0in 5.4pt 0in 5.4pt'> Less: valuation allowance </td> <td width="156" valign="top" style='width:117.0pt;padding:0in 5.4pt 0in 5.4pt'> (243,719) </td> <td width="157" valign="top" style='width:117.9pt;padding:0in 5.4pt 0in 5.4pt'> (191,801) </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Totals </td> <td width="156" valign="top" style='width:117.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="157" valign="top" style='width:117.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ - </td> </tr> </table>

NOTE 5 - STOCK HOLDERS EQUITY   COMMON STOCK   There were 325,000,000 shares of common stock authorized, with 17,948,896 shares issued and outstanding at September 30, 2012 and September 30, 2011, respectively. The par value for the common stock is $.001 per share.   The following is a list of the common stock transactions during the year ended September 30, 2012:   There were no common stock transactions during the year ended September 30, 2012.   The following is a list of the common stock transactions during the year ended September 30, 2011:   The Company issued 946,000 shares for cash of 7,095.   The Company issued 200,000 shares for services. The value was $10,000.

NOTE 6 - RELATED PARTY   The Company was the investment manager of Ramco Income Fund Limited (Fund) a Bermuda corporation whose shares have been fully redeemed and dissolved as of December 2010. On September 30, 2012, Loan Payable to Ramco Income Fund Limited (Fund) was written off to Relief of Debt.

NOTE 7 - FAIR VALUE MEASUREMENTS   The Company has categorized its financial assets and liabilities based  upon the fair value hierarchy specified by FASB Accounting Standards Codification   (ASC ) Topic 820, Fair Value Measurement and Disclosures (ASC 820) This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurement, but discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).  This standard provides for a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:   Level 1 - Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.   Level 2 - Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active   Level 3 - Unobservable inputs that reflect the Companys own assumptions.   The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012.   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Assets </td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 1 </td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 2 </td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 3 </td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Total </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Finance receivables </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> $- </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> $- </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> Total Assets </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> $- </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> $- </td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Liabilities </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> Total Liabilities </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> </tr> </table>     The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> .Assets </td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 1 </td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 2 </td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 3 </td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Total </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Finance receivables </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> $1,297 </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> $1,297 </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> Total Assets </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> $1,297 </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> $1,297 </td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Liabilities </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> Total Liabilities </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> </tr> </table>

NOTE 8 - NOTES RECEIVABLE   On April 27, 2011 the Company has notes receivable from Airbak Technologies, LLC. The principal balances of these notes are $165,000 at June 30, 2012. The Company cannot reasonably determine the probability of collection of the notes and have been written off to Impairment Loss on Notes Receivable.

NOTE 9 - NOTES PAYABLE   On May 4, 2011, the Company issued a convertible note payable in the amounts of $50,000 to Brent Grady and $50,000 to Dr. Rizwan Chaudhry, at an annual interest rate of 5%. The note is due on November 4, 2012. On August 10, 2011, the Company issued a convertible note payable in the amounts of $40,000 and $30,000 to BMS Associates and Farheen Shadab, at an annual interest rate of 5%. The note is due on February 10, 2013. Brent Grady note of $50,000, BMS Associates note of $40,000 and the Farheen Shadab note of $30,000 have been paid back without interest and penalty and the Company continues to accrue interest on the remaining notes.

NOTE 10 - GOING CONCERN   The Company has incurred operating losses since inception, has limited working capital, and its operating activities may require financing from outside institutions and/or related parties. The accompanying consolidated financial statements have been prepared assuming that the company will continue as a going concern. The Company will need outside financing to support its continued operations or may need to seek a merger with another company in order to survive.

NOTE 11 - SUBSEQUENT EVENTS   In accordance with ASC Topic 855-10, The Company has analyzed its operations subsequent to September 30, 2012 to the date these financial statements were issued, and has determined that it does not have material subsequent events to disclose in these financial statements.

A. THE COMPANY AND PRESENTATION   Receivable Acquisition and Management Corporation and Subsidiaries (the Company) was formerly Biopharmaceutics, Inc. In June 1999, pursuant to a meeting of the Board of Directors, Biopharmaceutics Inc, adopted a resolution and filed a certificate of amendment to the certificate of incorporation and changed the name of Biopharmaceutics, Inc., to Feminique Corporation.   On November 25, 2003, the Feminique Corporation incorporated a wholly-owned subsidiary Receivable Acquisition and Management Corp of New York. The Company purchases, manages and collects defaulted consumer receivables.   On April 21, 2004, Feminique Corporation amended its certificate of incorporation to increase its authorized number of shares of common stock from 75,000,000 shares to 325,000,000 shares. This amendment was approved by Feminique Corporations shareholders at its April 20, 2004 annual meeting. The shareholders also changed the name of Feminique Corporation to Receivable Acquisition and Management Corporation.   The Company ceased investments in distressed consumer credit portfolios in September 2007 and is currently in the process of running off existing portfolios. Three agencies in the United States and one in UK are collecting the remaining portfolios. Since we outsource our collections, the Company is not required to register in each and every state the debtor resides. The collection agencies are required to register in each state they call debtors.

B.  FINANCE RECEIVABLES   The Company has adopted the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 310-30 for its investment in finance receivables, Accounting for Loans or Certain Debt Securities Acquired in a Transfer. This SOP limits the yield that may be accreted (accretable yield) to the excess of the Companys estimate of undiscounted expected principal, interest and other cash flows (cash flows expected at the acquisition to be collected) over the Companys initial investment in the finance receivables.  Subsequent increases in cash flows expected to be collected are recognized prospectively through adjustment of the finance receivables yield over its remaining life. Decreases in cash flows expected to be collected are recognized as impairment to the finance receivable portfolios. The Companys proprietary collections model is designed to track and adjust the yield and carrying value of the finance receivables based on the actual cash flows received in relation to the expected cash flows.   During the years ended September 30, 2012 and 2011, the Company neither acquired nor sold any finance receivables.   In the event that cash collections would be inadequate to amortize the carrying balance, an impairment charge would be taken with a corresponding write-off of the receivable balance. Accordingly, the Company does not maintain an allowance for credit losses.   The agreements to purchase the aforementioned receivables include general representations and warranties from the sellers covering account holder death or bankruptcy, and accounts settled or disputed prior to sale. The representation and warranty period permitting the return of these accounts from the Company to the seller is typically 90 to 180 days. Any funds received from the seller of finance receivables as a return of purchase price are referred to as buybacks. Buyback funds are simply applied against the finance receivable balance received. They are not included in the Companys cash collections from operations nor are they included in the Companys cash collections applied to principal amount. Gains on sale of finance receivables, representing the difference between sales price and the unamortized value of the finance receivables, are recognized when finance receivables are sold.   Changes in finance receivables for the years ended September 30, 2012 and 2011 were as follows:   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> . </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> 2012 </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> 2011 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="99" valign="top" style='width:74.4pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="90" valign="top" style='width:67.35pt;padding:0in 5.4pt 0in 5.4pt'>   </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Balance at beginning of year October 1, </td> <td width="99" valign="top" style='width:74.4pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> <td width="90" valign="top" style='width:67.35pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 57,341 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Cash collections applied to principal </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> (1,297) </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> (56,044) </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Receivable writedown </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> - </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Balance at the end of the year </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:double windowtext 1.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:double windowtext 1.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Estimated Remaining Collections ("ERC")* </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> </tr> </table>   *Estimated remaining collection refers to the sum of all future projected cash collections from acquired portfolios. ERC is not a balance sheet item, however, it is provided for informational purposes. Income recognized on finance receivables was $84,535 and $51,512 for the fiscal years ended September 30, 2012 and 2011, respectively.   Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. Currently no amortized costs are below fair market value. Therefore, the Company has not recognized any impairment for the finance receivables.   Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. The Company took impairment charges totaling approximately $0 during the years ended September 30, 2012 and 2011, respectively.

C.  PRINCIPLES OF CONSOLIDATION   The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

D.  CASH AND CASH EQUIVALENTS   The Company considers all highly liquid debt instruments and other short-term investments with an initial maturity of three months or less to be cash or cash equivalents. There were no cash equivalents as of September 30, 2012 and September 30, 2011.   The Company maintains cash and cash equivalents balances at financial institutions that are insured by the Federal Deposit Insurance Corporation up to $250,000.

E.  INCOME TAXES   The Company accounts for income taxes pursuant to the provisions of the ASC 740, Accounting for Income Taxes, which requires an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities.

F.  USE OF ESTIMATES   The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during this reported period. Actual results could differ from those estimates.

G.  LOSS PER SHARE OF COMMON STOCK   Basic net loss per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants.

H.  RECENT ACCOUNT PRONOUNCEMENTS   In January 2010, the FASB issued Accounting Standards Update (ASU) No. 2010-06, Improving Disclosures about Fair Value Measurements (the Update). The Update provides amendments to FASB Accounting Standards Codification (ASC) 820-10 that require entities to disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers. In addition the Update requires entities to present separately information about purchases, sales, issuances, and settlements in the reconciliation for fair value measurements using significant unobservable inputs (Level 3). The disclosures related to Level 1 and Level 2 fair value measurements are effective for the Company in 2011 and the disclosures related to Level 3 fair value measurements are effective for the Company in 2012. The Update requires new disclosures only, and has no impact on our consolidated financial position, results of operations, or cash flow.

Changes in finance receivables for the years ended September 30, 2012 and 2011 were as follows:   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> . </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> 2012 </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> 2011 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="99" valign="top" style='width:74.4pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="90" valign="top" style='width:67.35pt;padding:0in 5.4pt 0in 5.4pt'>   </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Balance at beginning of year October 1, </td> <td width="99" valign="top" style='width:74.4pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> <td width="90" valign="top" style='width:67.35pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 57,341 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Cash collections applied to principal </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> (1,297) </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> (56,044) </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Receivable writedown </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> - </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Balance at the end of the year </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:double windowtext 1.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:double windowtext 1.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> </tr> <tr> <td width="401" valign="top" style='width:301.05pt;padding:0in 5.4pt 0in 5.4pt'> Estimated Remaining Collections ("ERC")* </td> <td width="99" valign="top" style='width:74.4pt;border:none;border-bottom:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="90" valign="top" style='width:67.35pt;border:none;border-bottom:double windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt'> $ 1,297 </td> </tr> </table>

The losses are available to offset future taxable income through 2032.   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr> <td width="277" valign="top" style='width:207.9pt;padding:0in 5.4pt 0in 5.4pt'> . </td> <td width="156" valign="top" style='width:117.0pt;padding:0in 5.4pt 0in 5.4pt'> September 30, 2012 </td> <td width="157" valign="top" style='width:117.9pt;padding:0in 5.4pt 0in 5.4pt'> September 30, 2011 </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="156" valign="top" style='width:117.0pt;padding:0in 5.4pt 0in 5.4pt'>   </td> <td width="157" valign="top" style='width:117.9pt;padding:0in 5.4pt 0in 5.4pt'>   </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Deferred tax assets </td> <td width="156" valign="top" style='width:117.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 243,719 </td> <td width="157" valign="top" style='width:117.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ 191,801 </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;padding:0in 5.4pt 0in 5.4pt'> Less: valuation allowance </td> <td width="156" valign="top" style='width:117.0pt;padding:0in 5.4pt 0in 5.4pt'> (243,719) </td> <td width="157" valign="top" style='width:117.9pt;padding:0in 5.4pt 0in 5.4pt'> (191,801) </td> </tr> <tr> <td width="277" valign="top" style='width:207.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> Totals </td> <td width="156" valign="top" style='width:117.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ - </td> <td width="157" valign="top" style='width:117.9pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt'> $ - </td> </tr> </table>

The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:   <table border="0" cellspacing="0" cellpadding="0" width="100%" style='width:100.0%;border-collapse:collapse'> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> .Assets </td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 1 </td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 2 </td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Level 3 </td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Total </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Finance receivables </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> $1,297 </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> $1,297 </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> Total Assets </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> $1,297 </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> $1,297 </td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> Liabilities </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:solid windowtext 1.0pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'> - </td> </tr> <tr style='height:15.75pt'> <td width="143" valign="bottom" style='width:107.5pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="20" valign="bottom" style='width:14.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="108" valign="bottom" style='width:81.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="18" valign="bottom" style='width:13.25pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="110" valign="bottom" style='width:82.75pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="16" valign="bottom" style='width:11.8pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> <td width="112" valign="bottom" style='width:84.2pt;background:white;padding:0in 5.4pt 0in 5.4pt;height:15.75pt'></td> </tr> <tr style='height:16.5pt'> <td width="143" valign="bottom" style='width:107.5pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> Total Liabilities </td> <td width="20" valign="bottom" style='width:14.75pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="108" valign="bottom" style='width:81.25pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="18" valign="bottom" style='width:13.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="110" valign="bottom" style='width:82.75pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> <td width="16" valign="bottom" style='width:11.8pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'></td> <td width="112" valign="bottom" style='width:84.2pt;border:none;border-bottom:double windowtext 2.25pt;background:#DBE5F1;padding:0in 5.4pt 0in 5.4pt;height:16.5pt'> - </td> </tr> </table>

1297 57341 -1297 -56044 1297 1297

84535

51512

37500000

0.0075

7095

696340

548002

243719

191801

-243719

-191801

325000000

17948896

.001

946000 7095 200000 10000 1297 1297

165000

50000 50000 0.0500 40000 30000 0.0500 0000733337 2011-10-01 2012-09-30 0000733337 2012-09-30 0000733337 2011-09-30 0000733337 2010-10-01 2011-09-30 0000733337 2010-09-30 0000733337 us-gaap:CommonStockMember 2010-10-01 2011-09-30 0000733337 us-gaap:AdditionalPaidInCapitalMember 2010-10-01 2011-09-30 0000733337 us-gaap:RetainedEarningsMember 2010-10-01 2011-09-30 0000733337 us-gaap:CommonStockMember 2010-09-30 0000733337 us-gaap:AdditionalPaidInCapitalMember 2010-09-30 0000733337 us-gaap:RetainedEarningsMember 2010-09-30 0000733337 us-gaap:CommonStockMember 2011-09-30 0000733337 us-gaap:AdditionalPaidInCapitalMember 2011-09-30 0000733337 us-gaap:RetainedEarningsMember 2011-09-30 0000733337 us-gaap:RetainedEarningsMember 2011-10-01 2012-09-30 0000733337 us-gaap:CommonStockMember 2012-09-30 0000733337 us-gaap:AdditionalPaidInCapitalMember 2012-09-30 0000733337 us-gaap:RetainedEarningsMember 2012-09-30 0000733337 2012-06-30 0000733337 2004-04-01 0000733337 2004-05-01 2011-09-30 0000733337 2011-05-04 0000733337 2011-08-10 iso4217:USD shares iso4217:USD shares pure

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BEGINNING OF YEAR CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR CASH AND CASH EQUIVALENTS - END OF YEAR Net cash proveded by (used in) financing activities Net cash proveded by (used in) financing activities Common stock authorized Common stock, shares authorized Total stockholders' equity Total stockholders' equity Beginning Balance, amount Ending Balance, amount Statement {1} Statement Entity Current Reporting Status INCOME TAXES WARRANTS REVENUES Preferred stock, shares authorized Entity Central Index Key Deferred tax assets Ending balance of finance receivables Cash collections applied to principal Schedule of Deferred Tax Assets INCOME TAXES {1} INCOME TAXES Equity Component Equity Components Relief of debt Relief of debt OTHER INCOME (EXPENSE) Financing income Balance Sheet Cash Convertible note payable Brent Grady Total Assets level 3 Level 3 fair value measurement of total assets Shares issued for cash Number of shares issued as consideration for cash. Issuance of stock for cash, shares Proceeds from officer loan NET INCOME (LOSS) APPLICABLE TO COMMON STOCK NET INCOME (LOSS) APPLICABLE TO COMMON STOCK Document Fiscal Year Focus Convertible note payable BMS Associates Less: valuation allowance Fair Value Hierarchy for Financial Assets and Liabilities as of September 30, 2010 Notes Issuance of stock for cash2, value Value of stock issued as consideration for cash. Preferred stock, par value TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY Officer loan Annual interest rate on August 10, 2011 notes payable Net operating loss carryforwards Income recognized on finance receivables RECENT ACCOUNTING PRONOUNCEMENTS FINANCE RECEIVABLES NOTES PAYABLE SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Additional Paid-in Capital STOCKHOLDERS' EQUITY Entity Filer Category Beginning balance in finance receivables at October 1, 2011 INCOME (LOSS) PER COMMON SHARE, BASIC AND DILUTED Common stock value Proceeds from Warrants Exercised PRINCIPLES OF CONSOLIDATION NET (DECREASE) IN CASH Increase (decrease) in accrued expenses WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC Impairment Loss on Notes Receivable Common shares issued and outstanding Common stock, shares outstanding CURRENT LIABILITIES LIABILITIES AND STOCKHOLDERS' EQUITY Statement of Financial Position Document Fiscal Period Focus Entity Common Stock, Shares Outstanding Tables/Schedules Issued 200,000 shares for board compensation, value Changes in Operating Assets and Liabilities Issuance of stock Relief of Debt Common stock, par value Common stock, par value Accrued and other expenses CURRENT ASSETS Statement Entity Well-known Seasoned Issuer Convertible note payable Dr. Rizwan Chaudhry Notes receivable from Airbak Technologies, LLC Totals SUBSEQUENT EVENTS GOING CONCERN Total other income (expense) Total other income (expense) Selling, general and administrative Accumulated deficit Accumulated deficit Entity Public Float Shares issued for services Number of shares issued as consideration for services. CASH AND CASH EQUIVALENTS Issuance of stock for cash2, shares Number of shares issued as consideration for cash. Beginning Balance, shares Beginning Balance, shares Ending Balance, shares Proceeds (payment) on notes receivable Proceeds from exercise of stock options CASH FLOWS FROM FINANCING ACTIVITIES Statement of Cash Flows Interest income Notes Receivable Document Type Shares issued for cash, proceeds Value of stock issued as consideration for cash. COSTS AND EXPENSES Service income and other Common stock, shares issued TOTAL ASSETS TOTAL ASSETS Finance receivables - long-term OTHER ASSETS STOCK OPTIONS INCOME (LOSS) FROM OPERATIONS Additional paid-in capital Total other assets Total other assets Changes in finance receivables EARNINGS (LOSS) PER SHARE OF COMMON STOCK USE OF ESTIMATES Policies NOTES RECEIVABLE FAIR VALUE MEASUREMENTS Issuance of stock for cash, value Impairment loss on notes receivable Impairment loss on notes receivable Adjustments to reconcile net income to net cash provided by operating activities: Net income (loss) Net income (loss) for the period Total revenues Total revenues Preferred stock value Total current liabilities Total current liabilities Total current assets Total current assets ASSETS Entity Voluntary Filers Convertible note payable Farheen Shadab Common stock reserved for issuance under stock option plan Common Stock Statement of Stockholders' Equity Proceeds (payment) on notes payable Collections applied to principal on finance receivables CASH FLOWS FROM OPERATING ACTIVITIES: Notes Payable {1} Notes Payable Entity Registrant Name Document and Entity Information Shares issued for services, value Value of stock issued as consideration for services rendered or to be rendered. Estimated Remaining Collections THE COMPANY AND PRESENTATION STOCK HOLDERS' EQUITY Issued 200,000 shares for board compensation, shares Net cash provided by (used in) operating activities Net cash provided by (used in) operating activities Document Period End Date Annual interest rate on May 4, 2011 notes payable Warrant exercise price Details Accumulated Deficit Total costs and expenses Total costs and expenses Income Statement Finance receivables - short term Current Fiscal Year End Date Amendment Flag EX-101.PRE 9 rcva-20120930_pre.xml XML 10 R33.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Net operating loss carryforwards	$ 696,340	$ 548,002

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	12 Months Ended
Sep. 30, 2012
Policies
RECENT ACCOUNTING PRONOUNCEMENTS	H. RECENT ACCOUNT PRONOUNCEMENTS In January 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-06, “Improving Disclosures about Fair Value Measurements” (the “Update”). The Update provides amendments to FASB Accounting Standards Codification (“ASC”) 820-10 that require entities to disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers. In addition the Update requires entities to present separately information about purchases, sales, issuances, and settlements in the reconciliation for fair value measurements using significant unobservable inputs (Level 3). The disclosures related to Level 1 and Level 2 fair value measurements are effective for the Company in 2011 and the disclosures related to Level 3 fair value measurements are effective for the Company in 2012. The Update requires new disclosures only, and has no impact on our consolidated financial position, results of operations, or cash flow.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: RECENT ACCOUNTING PRONOUNCEMENTS (Policies)

12 Months Ended

Sep. 30, 2012

Policies

RECENT ACCOUNTING PRONOUNCEMENTS

H. RECENT ACCOUNT PRONOUNCEMENTS

XML 13 R37.htm IDEA: XBRL DOCUMENT

NOTES RECEIVABLE (Details) (USD $)	Jun. 30, 2012
Notes receivable from Airbak Technologies, LLC	$ 165,000

XML 14 R9.htm IDEA: XBRL DOCUMENT

WARRANTS	12 Months Ended
Sep. 30, 2012
Notes
WARRANTS	NOTE 3 - WARRANTS The Company issued warrants during the year 2004 with an exercise price of $0.0075 and a 10 year term. During 2011 all of the outstanding warrants were exercised and the company received proceeds of $7,095. At September 30, 2012 and 2011, respectively, the Company had -0- warrants outstanding.

WARRANTS

12 Months Ended

Sep. 30, 2012

Notes

WARRANTS

NOTE 3 - WARRANTS

The Company issued warrants during the year 2004 with an exercise price of $0.0075 and a 10 year term. During 2011 all of the outstanding warrants were exercised and the company received proceeds of $7,095. At September 30, 2012 and 2011, respectively, the Company had -0- warrants outstanding.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: FINANCE RECEIVABLES: Changes in finance receivables (Details) (USD $)

Sep. 30, 2012

Sep. 30, 2011

Beginning balance in finance receivables at October 1, 2011 $ 1,297 $ 57,341

Cash collections applied to principal (1,297) (56,044)

Ending balance of finance receivables 1,297

Estimated Remaining Collections $ 1,297

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FAIR VALUE MEASUREMENTS: Fair Value Hierarchy for Financial Assets and Liabilities as of September 30, 2010 (Tables)
12 Months Ended

Sep. 30, 2012

Tables/Schedules

Fair Value Hierarchy for Financial Assets and Liabilities as of September 30, 2010
The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:

.Assets

Level 1

Level 2

Level 3

Total

Finance receivables

-

-

$1,297

$1,297

Total Assets

-

-

$1,297

$1,297

Liabilities

-

-

-

-

Total Liabilities

-

-

-

-

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Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, used to measure similar assets in prior periods (non-recurring basis) by class of asset or liability.

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-Publisher FASB

-Name Accounting Standards Codification

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-Section 50

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-Subparagraph d

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: FINANCE RECEIVABLES (Details) (USD $)
12 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Income recognized on finance receivables $ 84,535 $ 51,512

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STOCK OPTIONS (Details)

Apr. 01, 2004

Common stock reserved for issuance under stock option plan 37,500,000

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- Definition

Aggregate number of common shares reserved for future issuance.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

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STOCK OPTIONS
12 Months Ended

Sep. 30, 2012

Notes

STOCK OPTIONS
NOTE 2 - STOCK OPTIONS

In April 2004, the Company adopted a stock option plan upon approval by the shareholders at the Annual General Meeting under which selected eligible key employees of the Company are granted the opportunity to purchase shares of the Company’s common stock. The plan provides that 37,500,000 shares of the Company’s authorized common stock be reserved for issuance under the plan as either incentive stock options or non-qualified options. Options are granted at prices not less than 100 percent of the fair market value at the end of the date of grant and are exercisable over a period of ten years or as long as that person continues to be employed or serve on the on the Board of Directors, whichever is shorter. At September 30, 2012 and September 30, 2011, the Company had no options outstanding under this plan.

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WARRANTS (Details) (USD $)
89 Months Ended

Sep. 30, 2011

Warrant exercise price $ 0.0075

Proceeds from Warrants Exercised $ 7,095

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Exercise price of the warrants.

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CONSOLIDATED BALANCE SHEETS (USD $)

Sep. 30, 2012

Sep. 30, 2011

CURRENT ASSETS

Cash $ 60,572 $ 178,318

Notes Receivable 165,000

Finance receivables - short term 432

Total current assets 60,572 343,750

OTHER ASSETS

Finance receivables - long-term 865

Total other assets 865

TOTAL ASSETS 60,572 344,615

CURRENT LIABILITIES

Accrued and other expenses 21,366 34,289

Officer loan 2,782

Notes Payable 50,000 170,000

Total current liabilities 71,366 207,071

STOCKHOLDERS' EQUITY

Preferred stock value

Common stock value 17,949 17,949

Additional paid-in capital 667,597 667,597

Accumulated deficit (696,340) (548,002)

Total stockholders' equity (10,794) 137,544

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 60,572 $ 344,615

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CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)

Common Stock

Additional Paid-in Capital

Accumulated Deficit

Total

Beginning Balance, amount at Sep. 30, 2010 $ 16,803 $ 651,648 $ (466,190) $ 202,261

Beginning Balance, shares at Sep. 30, 2010 16,802,896 16,802,896

Issuance of stock for cash, shares 900,000 900,000

Issuance of stock for cash, value 900 5,850 6,750

Issuance of stock for cash2, shares 46,000 46,000

Issuance of stock for cash2, value 46 299 345

Issued 200,000 shares for board compensation, shares 200,000 200,000

Issued 200,000 shares for board compensation, value 200 9,800 10,000

Net income (loss) for the period (81,812) (81,812)

Ending Balance, amount at Sep. 30, 2011 17,949 667,597 (548,002) 137,544

Ending Balance, shares at Sep. 30, 2011 17,948,896 17,948,896

Net income (loss) for the period (148,338) (148,338)

Ending Balance, amount at Sep. 30, 2012 $ 17,949 $ 667,597 $ (696,340) $ (10,794)

Ending Balance, shares at Sep. 30, 2012 17,948,896 17,948,896

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STOCK HOLDERS' EQUITY (Details) (USD $)
12 Months Ended

Sep. 30, 2011

Sep. 30, 2012

Jun. 30, 2012

Common stock authorized 325,000,000 325,000,000 325,000,000

Common shares issued and outstanding 17,948,896 17,948,896 17,948,896

Common stock, par value $ 0.001 $ 0.001 $ 0.001

Shares issued for cash 946,000

Shares issued for cash, proceeds $ 7,095

Shares issued for services 200,000

Shares issued for services, value $ 10,000

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: INCOME TAXES (Policies)
12 Months Ended

Sep. 30, 2012

Policies

INCOME TAXES
E. INCOME TAXES

The Company accounts for income taxes pursuant to the provisions of the ASC 740, Accounting for Income Taxes, which requires an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities.

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FAIR VALUE MEASUREMENTS: Fair Value Hierarchy for Financial Assets and Liabilities as of September 30, 2010 (Details) (USD $)

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: EARNINGS (LOSS) PER SHARE OF COMMON STOCK (Policies)
12 Months Ended

Sep. 30, 2012

Policies

EARNINGS (LOSS) PER SHARE OF COMMON STOCK
G. LOSS PER SHARE OF COMMON STOCK

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X

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended

Sep. 30, 2012

Notes

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. THE COMPANY AND PRESENTATION

Receivable Acquisition and Management Corporation and Subsidiaries (the “Company”) was formerly Biopharmaceutics, Inc. In June 1999, pursuant to a meeting of the Board of Directors, Biopharmaceutics Inc, adopted a resolution and filed a certificate of amendment to the certificate of incorporation and changed the name of Biopharmaceutics, Inc., to Feminique Corporation.

On November 25, 2003, the Feminique Corporation incorporated a wholly-owned subsidiary Receivable Acquisition and Management Corp of New York. The Company purchases, manages and collects defaulted consumer receivables.

On April 21, 2004, Feminique Corporation amended its certificate of incorporation to increase its authorized number of shares of common stock from 75,000,000 shares to 325,000,000 shares. This amendment was approved by Feminique Corporation’s shareholders at its April 20, 2004 annual meeting. The shareholders also changed the name of Feminique Corporation to Receivable Acquisition and Management Corporation.

The Company ceased investments in distressed consumer credit portfolios in September 2007 and is currently in the process of running off existing portfolios. Three agencies in the United States and one in UK are collecting the remaining portfolios. Since we outsource our collections, the Company is not required to register in each and every state the debtor resides. The collection agencies are required to register in each state they call debtors.

B. FINANCE RECEIVABLES

The Company has adopted the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 310-30 for its investment in finance receivables, “Accounting for Loans or Certain Debt Securities Acquired in a Transfer.” This SOP limits the yield that may be accreted (accretable yield) to the excess of the Company’s estimate of undiscounted expected principal, interest and other cash flows (cash flows expected at the acquisition to be collected) over the Company’s initial investment in the finance receivables. Subsequent increases in cash flows expected to be collected are recognized prospectively through adjustment of the finance receivables yield over its remaining life. Decreases in cash flows expected to be collected are recognized as impairment to the finance receivable portfolios. The Company’s proprietary collections model is designed to track and adjust the yield and carrying value of the finance receivables based on the actual cash flows received in relation to the expected cash flows.

During the years ended September 30, 2012 and 2011, the Company neither acquired nor sold any finance receivables.

In the event that cash collections would be inadequate to amortize the carrying balance, an impairment charge would be taken with a corresponding write-off of the receivable balance. Accordingly, the Company does not maintain an allowance for credit losses.

The agreements to purchase the aforementioned receivables include general representations and warranties from the sellers covering account holder death or bankruptcy, and accounts settled or disputed prior to sale. The representation and warranty period permitting the return of these accounts from the Company to the seller is typically 90 to 180 days. Any funds received from the seller of finance receivables as a return of purchase price are referred to as buybacks. Buyback funds are simply applied against the finance receivable balance received. They are not included in the Company’s cash collections from operations nor are they included in the Company’s cash collections applied to principal amount. Gains on sale of finance receivables, representing the difference between sales price and the unamortized value of the finance receivables, are recognized when finance receivables are sold.

Changes in finance receivables for the years ended September 30, 2012 and 2011 were as follows:

.

2012

2011

Balance at beginning of year October 1,

$ 1,297

$ 57,341

Cash collections applied to principal

(1,297)

(56,044)

Receivable writedown

-

-

Balance at the end of the year

$ -

$ 1,297

Estimated Remaining Collections ("ERC")*

$ -

$ 1,297

*Estimated remaining collection refers to the sum of all future projected cash collections from acquired portfolios. ERC is not a balance sheet item, however, it is provided for informational purposes. Income recognized on finance receivables was $84,535 and $51,512 for the fiscal years ended September 30, 2012 and 2011, respectively.

Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. Currently no amortized costs are below fair market value. Therefore, the Company has not recognized any impairment for the finance receivables.

Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. The Company took impairment charges totaling approximately $0 during the years ended September 30, 2012 and 2011, respectively.

C. PRINCIPLES OF CONSOLIDATION

The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

D. CASH AND CASH EQUIVALENTS

The Company considers all highly liquid debt instruments and other short-term investments with an initial maturity of three months or less to be cash or cash equivalents. There were no cash equivalents as of September 30, 2012 and September 30, 2011.

The Company maintains cash and cash equivalents balances at financial institutions that are insured by the Federal Deposit Insurance Corporation up to $250,000.

E. INCOME TAXES

The Company accounts for income taxes pursuant to the provisions of the ASC 740, Accounting for Income Taxes, which requires an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities.

F. USE OF ESTIMATES

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during this reported period. Actual results could differ from those estimates.

G. LOSS PER SHARE OF COMMON STOCK

Basic net loss per common share is computed using the weighted average number of common shares outstanding. Diluted earnings per share (EPS) include additional dilution from common stock equivalents, such as stock issuable pursuant to the exercise of stock options and warrants.

H. RECENT ACCOUNT PRONOUNCEMENTS

In January 2010, the FASB issued Accounting Standards Update (“ASU”) No. 2010-06, “Improving Disclosures about Fair Value Measurements” (the “Update”). The Update provides amendments to FASB Accounting Standards Codification (“ASC”) 820-10 that require entities to disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers. In addition the Update requires entities to present separately information about purchases, sales, issuances, and settlements in the reconciliation for fair value measurements using significant unobservable inputs (Level 3). The disclosures related to Level 1 and Level 2 fair value measurements are effective for the Company in 2011 and the disclosures related to Level 3 fair value measurements are effective for the Company in 2012. The Update requires new disclosures only, and has no impact on our consolidated financial position, results of operations, or cash flow.

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Sep. 30, 2011

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SUBSEQUENT EVENTS
12 Months Ended

Sep. 30, 2012

Notes

SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENTS

In accordance with ASC Topic 855-10, The Company has analyzed its operations subsequent to September 30, 2012 to the date these financial statements were issued, and has determined that it does not have material subsequent events to disclose in these financial statements.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: THE COMPANY AND PRESENTATION (Policies)
12 Months Ended

Sep. 30, 2012

Policies

THE COMPANY AND PRESENTATION
A. THE COMPANY AND PRESENTATION

Receivable Acquisition and Management Corporation and Subsidiaries (the “Company”) was formerly Biopharmaceutics, Inc. In June 1999, pursuant to a meeting of the Board of Directors, Biopharmaceutics Inc, adopted a resolution and filed a certificate of amendment to the certificate of incorporation and changed the name of Biopharmaceutics, Inc., to Feminique Corporation.

On November 25, 2003, the Feminique Corporation incorporated a wholly-owned subsidiary Receivable Acquisition and Management Corp of New York. The Company purchases, manages and collects defaulted consumer receivables.

On April 21, 2004, Feminique Corporation amended its certificate of incorporation to increase its authorized number of shares of common stock from 75,000,000 shares to 325,000,000 shares. This amendment was approved by Feminique Corporation’s shareholders at its April 20, 2004 annual meeting. The shareholders also changed the name of Feminique Corporation to Receivable Acquisition and Management Corporation.

The Company ceased investments in distressed consumer credit portfolios in September 2007 and is currently in the process of running off existing portfolios. Three agencies in the United States and one in UK are collecting the remaining portfolios. Since we outsource our collections, the Company is not required to register in each and every state the debtor resides. The collection agencies are required to register in each state they call debtors.

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CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)
12 Months Ended

Sep. 30, 2012

Sep. 30, 2011

REVENUES

Financing income $ 84,535 $ 51,512

Service income and other 891 1,060

Total revenues 85,426 52,572

COSTS AND EXPENSES

Selling, general and administrative 90,877 134,582

Total costs and expenses 90,877 134,582

INCOME (LOSS) FROM OPERATIONS (5,451) (82,010)

OTHER INCOME (EXPENSE)

Interest income 88 198

Impairment Loss on Notes Receivable (165,000)

Relief of Debt 22,025

Total other income (expense) (142,877) 198

NET INCOME (LOSS) APPLICABLE TO COMMON STOCK $ (148,338) $ (81,812)

INCOME (LOSS) PER COMMON SHARE, BASIC AND DILUTED $ (0.01) $ 0.00

WEIGHTED AVERAGE SHARES OUTSTANDING, BASIC 17,948,896 17,815,614

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RELATED PARTY
12 Months Ended

Sep. 30, 2012

Notes

RELATED PARTY
NOTE 6 - RELATED PARTY

The Company was the investment manager of Ramco Income Fund Limited (“Fund”) a Bermuda corporation whose shares have been fully redeemed and dissolved as of December 2010. On September 30, 2012, Loan Payable to Ramco Income Fund Limited (“Fund”) was written off to Relief of Debt.

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STOCK HOLDERS' EQUITY
12 Months Ended

Sep. 30, 2012

Notes

STOCK HOLDERS' EQUITY
NOTE 5 - STOCK HOLDERS’ EQUITY

COMMON STOCK

There were 325,000,000 shares of common stock authorized, with 17,948,896 shares issued and outstanding at September 30, 2012 and September 30, 2011, respectively. The par value for the common stock is $.001 per share.

The following is a list of the common stock transactions during the year ended September 30, 2012:

There were no common stock transactions during the year ended September 30, 2012.

The following is a list of the common stock transactions during the year ended September 30, 2011:

The Company issued 946,000 shares for cash of 7,095.

The Company issued 200,000 shares for services. The value was $10,000.

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The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: USE OF ESTIMATES (Policies)
12 Months Ended

Sep. 30, 2012

Policies

USE OF ESTIMATES
F. USE OF ESTIMATES

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during this reported period. Actual results could differ from those estimates.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: FINANCE RECEIVABLES (Policies)
12 Months Ended

Sep. 30, 2012

Policies

FINANCE RECEIVABLES
B. FINANCE RECEIVABLES

The Company has adopted the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC) 310-30 for its investment in finance receivables, “Accounting for Loans or Certain Debt Securities Acquired in a Transfer.” This SOP limits the yield that may be accreted (accretable yield) to the excess of the Company’s estimate of undiscounted expected principal, interest and other cash flows (cash flows expected at the acquisition to be collected) over the Company’s initial investment in the finance receivables. Subsequent increases in cash flows expected to be collected are recognized prospectively through adjustment of the finance receivables yield over its remaining life. Decreases in cash flows expected to be collected are recognized as impairment to the finance receivable portfolios. The Company’s proprietary collections model is designed to track and adjust the yield and carrying value of the finance receivables based on the actual cash flows received in relation to the expected cash flows.

During the years ended September 30, 2012 and 2011, the Company neither acquired nor sold any finance receivables.

In the event that cash collections would be inadequate to amortize the carrying balance, an impairment charge would be taken with a corresponding write-off of the receivable balance. Accordingly, the Company does not maintain an allowance for credit losses.

The agreements to purchase the aforementioned receivables include general representations and warranties from the sellers covering account holder death or bankruptcy, and accounts settled or disputed prior to sale. The representation and warranty period permitting the return of these accounts from the Company to the seller is typically 90 to 180 days. Any funds received from the seller of finance receivables as a return of purchase price are referred to as buybacks. Buyback funds are simply applied against the finance receivable balance received. They are not included in the Company’s cash collections from operations nor are they included in the Company’s cash collections applied to principal amount. Gains on sale of finance receivables, representing the difference between sales price and the unamortized value of the finance receivables, are recognized when finance receivables are sold.

Changes in finance receivables for the years ended September 30, 2012 and 2011 were as follows:

.

2012

2011

Balance at beginning of year October 1,

$ 1,297

$ 57,341

Cash collections applied to principal

(1,297)

(56,044)

Receivable writedown

-

-

Balance at the end of the year

$ -

$ 1,297

Estimated Remaining Collections ("ERC")*

$ -

$ 1,297

*Estimated remaining collection refers to the sum of all future projected cash collections from acquired portfolios. ERC is not a balance sheet item, however, it is provided for informational purposes. Income recognized on finance receivables was $84,535 and $51,512 for the fiscal years ended September 30, 2012 and 2011, respectively.

Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. Currently no amortized costs are below fair market value. Therefore, the Company has not recognized any impairment for the finance receivables.

Under ASC 310-30 debt security impairment is recognized only if the fair market value of the debt has declined below its amortized costs. The Company took impairment charges totaling approximately $0 during the years ended September 30, 2012 and 2011, respectively.

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NOTES PAYABLE
12 Months Ended

Sep. 30, 2012

Notes

NOTES PAYABLE
NOTE 9 - NOTES PAYABLE

On May 4, 2011, the Company issued a convertible note payable in the amounts of $50,000 to Brent Grady and $50,000 to Dr. Rizwan Chaudhry, at an annual interest rate of 5%. The note is due on November 4, 2012. On August 10, 2011, the Company issued a convertible note payable in the amounts of $40,000 and $30,000 to BMS Associates and Farheen Shadab, at an annual interest rate of 5%. The note is due on February 10, 2013. Brent Grady note of $50,000, BMS Associates note of $40,000 and the Farheen Shadab note of $30,000 have been paid back without interest and penalty and the Company continues to accrue interest on the remaining notes.

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FAIR VALUE MEASUREMENTS
12 Months Ended

Sep. 30, 2012

Notes

FAIR VALUE MEASUREMENTS
NOTE 7 - FAIR VALUE MEASUREMENTS

The Company has categorized its financial assets and liabilities based upon the fair value hierarchy specified by FASB Accounting Standards Codification (“ASC “) Topic 820, Fair Value Measurement and Disclosures (“ASC 820”) This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurement, but discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). This standard provides for a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

Level 1 - Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 - Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active

Level 3 - Unobservable inputs that reflect the Company’s own assumptions.

The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012.

Assets

Level 1

Level 2

Level 3

Total

Finance receivables

-

-

$-

$-

Total Assets

-

-

$-

$-

Liabilities

-

-

-

-

Total Liabilities

-

-

-

-

The following table represents the fair value hierarchy for those financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012:

.Assets

Level 1

Level 2

Level 3

Total

Finance receivables

-

-

$1,297

$1,297

Total Assets

-

-

$1,297

$1,297

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-

-

-

-

Total Liabilities

-

-

-

-

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NOTES RECEIVABLE
12 Months Ended

Sep. 30, 2012

Notes

NOTES RECEIVABLE
NOTE 8 - NOTES RECEIVABLE

On April 27, 2011 the Company has notes receivable from Airbak Technologies, LLC. The principal balances of these notes are $165,000 at June 30, 2012. The Company cannot reasonably determine the probability of collection of the notes and have been written off to Impairment Loss on Notes Receivable.

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GOING CONCERN
12 Months Ended

Sep. 30, 2012

Notes

GOING CONCERN
NOTE 10 - GOING CONCERN

The Company has incurred operating losses since inception, has limited working capital, and its operating activities may require financing from outside institutions and/or related parties. The accompanying consolidated financial statements have been prepared assuming that the company will continue as a going concern. The Company will need outside financing to support its continued operations or may need to seek a merger with another company in order to survive.

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INCOME TAXES: Schedule of Deferred Tax Assets (Details) (USD $)

Sep. 30, 2012

Sep. 30, 2011

Deferred tax assets $ 243,719 $ 191,801

Less: valuation allowance $ (243,719) $ (191,801)

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: CASH AND CASH EQUIVALENTS (Policies)
12 Months Ended

Sep. 30, 2012

Policies

CASH AND CASH EQUIVALENTS
D. CASH AND CASH EQUIVALENTS

The Company considers all highly liquid debt instruments and other short-term investments with an initial maturity of three months or less to be cash or cash equivalents. There were no cash equivalents as of September 30, 2012 and September 30, 2011.

The Company maintains cash and cash equivalents balances at financial institutions that are insured by the Federal Deposit Insurance Corporation up to $250,000.

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-Name Financial Reporting Release (FRR)

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-Name Accounting Standards Codification

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: FINANCE RECEIVABLES: Changes in finance receivables (Tables)
12 Months Ended

Sep. 30, 2012

Tables/Schedules

Changes in finance receivables
Changes in finance receivables for the years ended September 30, 2012 and 2011 were as follows:

.

2012

2011

Balance at beginning of year October 1,

$ 1,297

$ 57,341

Cash collections applied to principal

(1,297)

(56,044)

Receivable writedown

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$ 1,297

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$ 1,297

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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
12 Months Ended

Sep. 30, 2012

Sep. 30, 2011

CASH FLOWS FROM OPERATING ACTIVITIES:

Net income (loss) $ (148,338) $ (81,812)

Adjustments to reconcile net income to net cash provided by operating activities:

Issuance of stock 10,000

Impairment loss on notes receivable 165,000

Relief of debt (22,025)

Changes in Operating Assets and Liabilities

Collections applied to principal on finance receivables 1,297 56,044

Increase (decrease) in accrued expenses 9,103 (7,192)

Net cash provided by (used in) operating activities 5,037 (22,960)

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from exercise of stock options 7,095

Proceeds (payment) on notes receivable (165,000)

Proceeds (payment) on notes payable (120,000) 170,000

Proceeds from officer loan (2,782) 2,782

Net cash proveded by (used in) financing activities (122,782) 14,877

NET (DECREASE) IN CASH (117,745) (8,083)

CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR 178,318 186,401

CASH AND CASH EQUIVALENTS - END OF YEAR $ 60,573 $ 178,318

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INCOME TAXES
12 Months Ended

Sep. 30, 2012

Notes

INCOME TAXES
NOTE 4 - INCOME TAXES

Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due. Deferred taxes related to differences between the basis of assets and liabilities for financial and income tax reporting will either be taxable or deductible when the assets or liabilities are recovered or settled. The difference between the basis of assets and liabilities for financial and income tax reporting are not material therefore, the provision for income taxes from operations consist of income taxes currently payable.

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INCOME TAXES: Schedule of Deferred Tax Assets (Tables)
12 Months Ended

Sep. 30, 2012

Tables/Schedules

Schedule of Deferred Tax Assets
The losses are available to offset future taxable income through 2032.

.

September 30, 2012

September 30, 2011

Deferred tax assets

$ 243,719

$ 191,801

Less: valuation allowance

(243,719)

(191,801)

Totals

$ -

$ -

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NOTES PAYABLE (Details) (USD $)

Aug. 10, 2011

May 04, 2011

Convertible note payable Brent Grady $ 50,000

Convertible note payable Dr. Rizwan Chaudhry 50,000

Annual interest rate on May 4, 2011 notes payable 5.00%

Convertible note payable BMS Associates 40,000

Convertible note payable Farheen Shadab $ 30,000

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Sep. 30, 2012

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C. PRINCIPLES OF CONSOLIDATION

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	2012	2011

Balance at beginning of year October 1,	$ 1,297	$ 57,341
Cash collections applied to principal	(1,297)	(56,044)
Receivable writedown
Balance at the end of the year	$ -	$ 1.297
Estimated Remaining Collections ("ERC")*	$ -	$ 1,297

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: FINANCE RECEIVABLES: Changes in finance receivables (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Beginning balance in finance receivables at October 1, 2011	$ 1,297	$ 57,341
Cash collections applied to principal	(1,297)	(56,044)
Ending balance of finance receivables		1,297
Estimated Remaining Collections		$ 1,297

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: FINANCE RECEIVABLES (Details) (USD $)	12 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Income recognized on finance receivables	$ 84,535	$ 51,512

WARRANTS (Details) (USD $)	89 Months Ended
WARRANTS (Details) (USD $)	Sep. 30, 2011
Warrant exercise price	$ 0.0075
Proceeds from Warrants Exercised	$ 7,095

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2012	Sep. 30, 2011
CURRENT ASSETS
Cash	$ 60,572	$ 178,318
Notes Receivable		165,000
Finance receivables - short term		432
Total current assets	60,572	343,750
OTHER ASSETS
Finance receivables - long-term		865
Total other assets		865
TOTAL ASSETS	60,572	344,615
CURRENT LIABILITIES
Accrued and other expenses	21,366	34,289
Officer loan		2,782
Notes Payable	50,000	170,000
Total current liabilities	71,366	207,071
STOCKHOLDERS' EQUITY
Preferred stock value
Common stock value	17,949	17,949
Additional paid-in capital	667,597	667,597
Accumulated deficit	(696,340)	(548,002)
Total stockholders' equity	(10,794)	137,544
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 60,572	$ 344,615

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning Balance, amount at Sep. 30, 2010	$ 16,803	$ 651,648	$ (466,190)	$ 202,261
Beginning Balance, shares at Sep. 30, 2010	16,802,896			16,802,896
Issuance of stock for cash, shares	900,000			900,000
Issuance of stock for cash, value	900	5,850		6,750
Issuance of stock for cash2, shares	46,000			46,000
Issuance of stock for cash2, value	46	299		345
Issued 200,000 shares for board compensation, shares	200,000			200,000
Issued 200,000 shares for board compensation, value	200	9,800		10,000
Net income (loss) for the period			(81,812)	(81,812)
Ending Balance, amount at Sep. 30, 2011	17,949	667,597	(548,002)	137,544
Ending Balance, shares at Sep. 30, 2011	17,948,896			17,948,896
Net income (loss) for the period			(148,338)	(148,338)
Ending Balance, amount at Sep. 30, 2012	$ 17,949	$ 667,597	$ (696,340)	$ (10,794)
Ending Balance, shares at Sep. 30, 2012	17,948,896			17,948,896

STOCK HOLDERS' EQUITY (Details) (USD $)	12 Months Ended
STOCK HOLDERS' EQUITY (Details) (USD $)	Sep. 30, 2011	Sep. 30, 2012	Jun. 30, 2012
Common stock authorized	325,000,000	325,000,000	325,000,000
Common shares issued and outstanding	17,948,896	17,948,896	17,948,896
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Shares issued for cash	946,000
Shares issued for cash, proceeds	$ 7,095
Shares issued for services	200,000
Shares issued for services, value	$ 10,000

FAIR VALUE MEASUREMENTS: Fair Value Hierarchy for Financial Assets and Liabilities as of September 30, 2010 (Details) (USD $)	Sep. 30, 2012
Finance receivables level 3	$ 1,297
Total Assets level 3	$ 1,297

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Preferred stock, par value	$ 10	$ 10
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	325,000,000	325,000,000
Common stock, shares issued	17,948,896	17,948,896
Common stock, shares outstanding	17,948,896	17,948,896

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2012
Document and Entity Information
Entity Registrant Name	RECEIVABLE ACQUISITION & MANAGEMENT CORP
Document Type	10-K
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Entity Central Index Key	0000733337
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	17,948,896
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	FY
Entity Public Float	$ 0

NOTES PAYABLE (Details) (USD $)	Aug. 10, 2011	May 04, 2011
Convertible note payable Brent Grady		$ 50,000
Convertible note payable Dr. Rizwan Chaudhry		50,000
Annual interest rate on May 4, 2011 notes payable		5.00%
Convertible note payable BMS Associates	40,000
Convertible note payable Farheen Shadab	$ 30,000
Annual interest rate on August 10, 2011 notes payable	5.00%