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 November
30, 2017



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



Commission File Number: 333-169128



DANIELS
CORPORATE ADVISORY COMPANY, INC.

(Exact Name of Registrant as Specified
in Its Charter)



|Nevada                          |  | 04-3667624         
|------------------------------- |  | -------------------
|(State or Other Jurisdiction of |  | (IRS Employer      
|Incorporation or Organization)  |  | Identification No.)



|Parker Towers, 104-60, Queens Boulevard
        12th Floor Forest Hills, New York |  | 11375     
|--------------------------------------------------------------------------------- |  | ----------
|(Address of Principal Executive Offices)                                          |  | (Zip Code)



Registrant’s Telephone Number,
Including Area Code: (347) 242-3148



Securities registered pursuant to Section
12(b) of the Act:



|Title of Each Class                     |  | Name of Each Exchange on Which Registered
|--------------------------------------- |  | -----------------------------------------
|Common Stock, $.001 par value per share |  | Over-the Counter                         



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



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



Indicate by check
mark 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, a non-accelerated filer, or a smaller reporting
company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting
company” in Rule 12b-2 of the Exchange Act. (check one):



|[  ] Large accelerated filer | [  ] Accelerated filer | [  ] Non-accelerated filer                    | [X] Smaller reporting company
|---------------------------- | ---------------------- | --------------------------------------------- | -----------------------------
|                             |                        | (Do not check if a smaller reporting company) |                              



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



The aggregate
market value of the voting and non-voting common equity held by non-affiliates of the registrant as of July 13, 2018 based upon
the closing price as of such date was $836,228.



As of July 13,
2018, 4,225,451,502 shares of the registrant’s common stock, par value $0.001 per share, were outstanding.












Table of Contents



|10-K - DANIELS CORPORATE ADVISORY, INC. 10-K |                                                                                                              
|-------------------------------------------- | -------------------------------------------------------------------------------------------------------------
|                                             |                                                                                                              
|PART I                                       |                                                                                                              
|                                             |                                                                                                              
|Item 1.                                      | Business.                                                                                                    
|Item 1A.                                     | Risk Factors.                                                                                                
|Item 1B.                                     | Unresolved Staff Comments.                                                                                   
|Item 2.                                      | Properties.                                                                                                  
|Item 3.                                      | Legal Proceedings.                                                                                           
|Item 4.                                      | Mine Safety Disclosures.                                                                                     
|                                             |                                                                                                              
|PART II                                      |                                                                                                              
|                                             |                                                                                                              
|Item 5.                                      | Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
|Item 6.                                      | Selected Financial Data.                                                                                     
|Item 7.                                      | Management’s Discussion and Analysis of Financial Condition and Results of Operations.                       
|Item 7A.                                     | Quantitative and Qualitative Disclosures About Market Risk.                                                  
|Item 8.                                      | Financial Statements and Supplementary Data.                                                                 
|Item 9.                                      | Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.                        
|Item 9A.                                     | Controls and Procedures.                                                                                     
|Item 9B.                                     | Other Information.                                                                                           
|                                             |                                                                                                              
|PART III                                     |                                                                                                              
|                                             |                                                                                                              
|Item 10.                                     | Directors, Executive Officers and Corporate Governance.                                                      
|Item 11.                                     | Executive Compensation.                                                                                      
|Item 12.                                     | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.              
|Item 13.                                     | Certain Relationships and Related Transactions, and Director Independence.                                   
|Item 14.                                     | Principal Accountant Fees and Services.                                                                      
|                                             |                                                                                                              
|PART IV                                      |                                                                                                              
|                                             |                                                                                                              
|Item 15.                                     | Exhibits and Financial Statement Schedules.                                                                  
|SIGNATURES                                   |                                                                                                              
|EXHIBIT INDEX                                |                                                                                                              
|                                             |                                                                                                              
|EX-31.1 (EXHIBIT 31.1)                       |                                                                                                              
|EX-32.1 (EXHIBIT 32.1)                       |                                                                                                              








Forward Looking Statements



The statements
contained in this report other than statements of historical fact are “forward-looking statements” within the meaning
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These
forward-looking statements represent the Registrant’s present expectations or beliefs concerning future events. The Registrant
cautions that such forward-looking statements involve known and unknown risks, uncertainties and other factors which may cause
the actual results, performance or achievements of the Registrant to be materially different from any future results, performance
or achievements expressed or implied by such forward-looking statements. Such factors include, among other things, the uncertainty
as to the Registrant’s future profitability; the uncertainty as to the demand for Registrant’s services; increasing
competition in the markets that Registrant conducts business; the Registrant’s ability to hire, train and retain sufficient
qualified personnel; the Registrant’s ability to obtain financing on acceptable terms to finance its growth strategy; and
the Registrant’s ability to develop and implement operational and financial systems to manage its growth. These forward-looking
statements speak only as of the date of this report. We assume no obligation or undertaking to update or revise any forward-looking
statements contained herein to reflect any changes in its expectations with regard thereto or any change in events, conditions
or circumstances on which any such statement is based. You should, however, review additional disclosures we make in the reports
we file with the SEC.





As used in this annual
report, the terms “we”, “us”, “our”, the “Company”, the “Registrant”,
“Daniels Corporate Advisory”, “DCAC” and “Daniels” mean Daniels Corporate Advisory Company,
Inc. unless otherwise indicated.








PART I



Item 1. Business.



Overview



Daniels Corporate
Advisory has established a permanent capital and talent base upon which to provide the corporate strategy consulting services noted
below. A variety of methods to support this two-pronged effort include the issuance of additional shares of the parent and the
subsidiary housing the incubating client. This can be achieved through private placement and/or issuance of Convertible Preferred
Stock and loans from senior officers and other direct management or investment participants. A sustained flow of Strategy Assignments
is expected through the networking of senior executives and board and advisory board additions. This may include the purchase of
rights to provide financial strategy packages to clients of other financial/business services companies. While rights agreements
of this nature are not typical, senior management, drawing on personal contacts and those of credentialed members of its Corporate
Strategy Advisory Board believes that offering to provide a very select cost-effective service that with our permanent in-house
professionals will augment other financial services already being offered by the financial/business services firm entering into
the rights agreement is an acceptable additional option for accelerating the growth of Daniels. However, there is no assurance
that has time goes by a financial/business service business client may decide to enter our business and there is no provision in
our agreement to prevent that from happening. However, our senior management believes that our success with the ultimate client,
- the client of a financial/business services firm contracting with us for our strategy services, will determine whether Daniels
Corporate Advisory retains the client or not.



The services incorporated
into corporate strategy advisory and implementation to help formulate a path for the acceleration of corporate development (growth)
for the ultimate (end user) client include market analysis, deal negotiation and structure, determination of optimum finance alternatives,
the creation of joint-ventures, marketing agreements, new product/creation additions and acquisitions. Daniels has a loosely organized
cadre of highly-qualified, independent contractors/consultants available to perform the necessary services to achieve the optimum
corporate strategy for a client.



Daniels is developing
direct methods for obtaining clients, namely creating brand advertising in industry niches of interest and subsequent referral
by a stockholder or partner. Name brand recognition will be refined and expanded with bigger budget dollars after one or two successful
corporate strategy assignments have been completed.

The “specialty” services
that have been perfected through success will be publicizing on our and the client’s website for worldwide recognition.



As our presence
in the market place becomes more visible, through publication on client websites of our successes in our initial corporate strategy
consulting assignments added financing options with more competitive firms are expected to materialize for the benefit of all our
clients. Capital companies and high-net worth (accredited) individuals may contact us to see if they may participate directly in
subsequent assignments.





Recent Business Developments



The Company is operating
through the corporate strategy segment of its business. It is attempting to build its own critical mass by creation of start-up
subsidiaries it believes have promise/potential. The stated goal is for the parent (DCAC) company to consolidate the critical mass
of subsidiaries to meet the financial requirements for up-listing to a major Stock Exchange.



Senior management
and our advisory board are developing a corporate strategy platform for a specific client.



The Company conducts
on-going networking and business development in corporate strategy through its chairman, on a chairman to chairman basis, through
the networks of its Advisory Board Members and its expanded, independent contractor consulting team. A full range of disciplines
are offered to the mini-cap public and private company through personalized relationship networking to keep initial marketing costs
at a minimum. Disciplines being offered are operational strategies, market-planning, senior oversight management and financial
alternatives consulting on optimum paths for the client to take. This could include but not be limited to external growth alternatives
requiring advisory on M & A, levered transactions, capital structure, bridge loans, and equity financing.








Business Strategy - Current Operational
Strategy & Current Client Projects:



Daniels creates
and implements corporate strategy alternatives for the mini-cap public or private company client. The addition of new business
opportunities and the location of professional talent for implementation is anticipated through the full-time efforts of our senior
management. These efforts are to be expanded in the US and in Foreign capitals by an expanding advisory board and through the networks
of independent consultants. Principals of the respective client company will open their networks to augment professional access
for specialties the Daniels corporate strategy consultants believe are needed in a jointly-venture, (jointly-controlled) undertaking
created for the client’s optimum growth.



Daniels may provide
the client with multiple corporate strategies /opportunities including joint-ventures, marketing opportunity agreements and/or
potential acquisitions structured in LBO format. One or a combination of these strategies would allow the client to enter new market
niches or expand further into existing ones.



The Goal:
Within twenty-four months from commencement of a Corporate Strategy Assignment, financial results, aided by all participating players,
should be forthcoming and recorded in SEC Filings. At the same time, a senior management team and Board expanded with highly-credible
interim (or permanent) professionals (directors) will be provided in order to successfully navigate the listing process of a major
Stock Exchange. While Daniels believes this process should be successful in the above-noted, time period, there is some uncertainty
in the process which is dependent upon any past issues the listing committee of a specific exchange may deem necessary to be addressed
prior to uplifting.



A similar effort
will be provided to tailor an optimum growth program for the private company client, whether it chooses to remain private or to
become a public company through alternative merger opportunities.





OPTIMUM GROWTH STRATEGY:



Twelve to Twenty-Four Month Horizons
for Daniels’ Objectives:



Daniels’ believes
that the validity of its corporate strategy model will be proven further through the success of several of its client/incubation/subsidiary
deals. The Company plans to use its publicly traded common stock, in a variety of securities packages, including anti-dilutive
Convertible Preferred Stock, to finance a subsidiary start-up, initially for generic sales/profits growth. Subsequent growth options
noted above will be applied as external growth becomes a secondary goal. This method of two stage (generic and then external) growth
is designed to leave existing client management with commanding equity and operating control positions. Eventually, an optimum
exit strategy will be developed for the subsidiary, one that returns a significant return on corporate (parent) capital. The choices
of optimum exit strategies could include bringing a subsidiary public, directly, or merging it with a public company operating
in one of the more profitable niches of the specific market designated for expansion. The same corporate strategy model can/will
be applied to any independent mini-cap public client.



We believe our business
model to be scalable. Based upon the potential success of the initial corporate strategy consulting assignments creating our uplifting
to a major Stock Exchange, Daniels may entertain the creation of a franchising plan for key US Cities and Foreign Capitals or Finance
Centers.








Sales and Marketing



Daniels senior management
will concentrate its efforts to expand its corporate strategy and financial advisory services and related specialties in the mini-cap
segment of the private and public markets, where Daniels believes it will be effective. Marketing efforts will increase through
social and print media efforts and will be in addition to those methods already mentioned herein.



Daniels objective
is to create and help manage implementation of accelerated expansion strategies and in so doing, aid in the creation of financing
alternatives to accomplish client goals.



Competition



Existing and new
competitors will continue to improve their services and introduce new services with competitive price and performance characteristics.



In periods of reduced
demand for our services, we can either choose to maintain market share by reducing our prices to meet competition or maintain prices
and choose only those assignments with new clients, that have pressing goals to be met, that offer Daniels optimum potential for
profits and growth.



The “collective”
corporate financial services, including merchant banking/private equity, are very competitive and fragmented in the Company’s
market niche. There are limited barriers to entry and new competitors frequently enter the market. A significant number of our
competitors possess substantially greater resources. We are and will continue to offer equity compensation to our team of Advisory
Board Members, and independent strategy consultants in order to keep a stable, cohesive team of professionals, which is necessary
and key to the creation of operating and capital solutions in a timely fashion.



Item 1A. Risk Factors.



An investment in
our Common Stock is highly speculative, involves a high degree of risk and should be considered only by those persons who are able
to afford a loss of their entire investment. In evaluating our business, prospective investors should carefully consider the following
risk factors in addition to the other information included in this Annual Report.



Risks Relating to Our Business



We have a limited operating history
which may not serve as an adequate basis to judge our future prospects and results of operations.



Daniels Corporate
Advisory Company, Inc., which was incorporated on August 22, 2002, has a limited operating history upon which an evaluation of
our future performance and prospects can be made. We are an early-stage operating company with limited revenue history. Our prospects
must be considered in light of the risks, expenses, delays, problems and difficulties frequently encountered in the establishment
of a new business. As an early-stage operating company,Daniels Corporate Advisory faces risks and uncertainties relating
to its ability to successfully implement its business plan, which are described in more detail below.



Since inception,
as a subsidiary of INfe Human Resources, Inc., Daniels Corporate Advisory has always been an operating company, furnishing its
advisory to all phases of operations, finance and in the management of the staffing industry roll-up for its parent company for
which revenues were eliminated during consolidations.



Limited revenues
and ongoing losses.



Since inception, Daniels Corporate Advisory
has generated limited revenue. Daniels earnings potential would have been greater; however, its focus had been in a financial advisory
capacity to its parent company INfe Human Resources, which concentrated in Staffing and Executive Placements Industries. Daniels
was spun off to concentrate on its core Corporate Strategy consulting business. Daniels has incurred consistent operating losses
to date.














Our business strategy is unproven
and our prospects must be considered speculative.



Our business strategy
is unproven, and we may not be successful in addressing early stage challenges, such as establishing our position in the market
and developing effective marketing of our services. To implement our business plan, capital may be provided from existing and possibly
new consulting business revenue and through outside financing. We have not yet located additional financing to implement our business
plan in its entirety. Initial growth may be very limited and based solely on compensation from a small, existing, consulting assignment
with no guarantee of obtaining additional assignments over the next twelve months. The other potential growth segment of our business
plan, the acquisition of marketing rights for our services through the client networks of other Business Services Companies, will
only occur if we can obtain outside financing. Internally generated funds, alone, will not be sufficient to implement this phase
of our business plan.



Our prospects must
be considered speculative, considering the risks, expenses, and difficulties frequently encountered in the establishment of a new
business, specifically the risks inherent in developmental stage companies. We expect to continue to incur significant operating
and capital expenditures and, as a result, we expect significant net losses in the future. It is possible that we will not be able
to achieve profitable operations or, if profitability is achieved, that it will be maintained for any significant period, or at
all.



Our auditors have stated we may not
be able to stay in business.



Our auditors have
issued a going concern opinion, which means that there is doubt that we can continue as an ongoing business for the next 12-months.
Unless we can raise additional capital, we may not be able to achieve our objectives and may have to suspend or cease operations.
See “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”



The JOBS Act allows us to delay the
adoption of new or revised accounting standards that have different effective dates for public and private companies.



Since, we have elected
to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(1) of the JOBS
Act, this election allows us to delay the adoption of new or revised accounting standards that have different effective dates for
public and private companies until those standards apply to private companies. As a result of this election, our financial statements
may not be comparable to companies that comply with public company effective dates.



We have different disclosure requirements
than other public companies as an Emerging Growth Company (EGC).



Pursuant to Section
107 of the Jumpstart Our Business Startups Act (the “JOBS Act”) which was signed into law on April 5, 2012, we have
elected to claim the exemption provided to emerging growth companies.



The JOBS Act provides
an “IPO on ramp” for “emerging growth companies” (a newly created category of issuer under the Securities
Act), which are issuers with annual gross revenues of less than $1 billion during the most recently completed fiscal year. Emerging
growth companies may take advantage of the scaled disclosure requirements that already have been available to “smaller reporting
companies” (defined by the Securities Act as companies having a public float of less than $75 million). The scaled disclosure
includes a requirement to include only two, rather than three, years of audited financial statements in the issuer’s initial
public offering (“IPO”) registration statement and, during the “IPO on ramp” period, the ability to omit
the auditor’s attestation on internal control over financial reporting required by the Sarbanes-Oxley Act of 2002.



Also, during the
“IPO on ramp” period, emerging growth companies would not need to submit say-on-pay votes to their stockholders (including
say-on-pay frequency or golden parachute votes) and would face more limited executive compensation disclosure requirements than
larger companies.








We may not be successful in the implementation
of our business strategy or our business strategy may not be successful, either of which will impede our development and growth.



Daniels Corporate
Advisory is engaged in the business of offering corporate financial consulting services and merchant banking services.



We do not know whether
we will be able to continue successfully implementing our business strategy or whether our business strategy will ultimately be
successful. In assessing our ability to meet these challenges, a potential investor should take into account our lack of operating
history, our management’s relative inexperience, the competitive conditions existing in our industry and general economic
conditions. Our growth is largely dependent on our ability to successfully implement our business strategy. Our revenues may be
adversely affected if we fail to implement our business strategy or if we divert resources to a business strategy that ultimately
proves unsuccessful.



Our service offerings may not be
accepted.



We constantly seek
to modify our service offerings to the marketplace. As is typically the case evolving service offerings, anticipation of demand
and market acceptance are subject to a high level of uncertainty. The success of our service offerings primarily depends on the
interest of our customers. In general, achieving market acceptance for our services will require substantial marketing efforts
and the expenditure of significant funds, which we may not have available, to create awareness and demand among customers.



We have limited
marketing experience, and have extremely limited financial, personnel and other resources to undertake extensive marketing activities.
Accordingly, we are uncertain as to the acceptance of any of our services or our ability to generate the revenues necessary to
remain in business.



Risks associated with our ability
to manage expansion through acquisitions.



The growth of our
business depends in large part on our ability to manage expansion, control costs in our operations and consolidate acquisitions
into existing operations. This strategy will entail reviewing and potentially reorganizing acquired operations, corporate infrastructure
and system and financial controls. Unforeseen expenses, difficulties, complication and delays frequently encountered in connection
with the rapid expansion of operations could inhibit our growth and adversely affect our financial condition, results of operations
or cash flow.



Risks associated with our inability
to identify suitable acquisition or subsidiary/spin-off candidates.



We may be unable
to identify acquisition candidates that would result in the most successful combinations or be unable to consummate acquisitions
on acceptable terms. The magnitude, timing and nature of future acquisitions will depend upon various factors, including our success
in establishing the corporate development “pilot programs” for consulting clients as a viable means of growth acceleration,
the availability of suitable acquisition candidates that have the client base suitable for cross-marketing opportunities, the negotiation
of acceptable terms, our financial capabilities, the availability of skilled employees to manage acquired companies and general
economic and business conditions.



We may be unable to obtain financing
for the acquisitions or subsidiary/spin-offs that are available to us.



We are currently
attempting to obtain financing for our corporate financial consulting and merchant banking services lines of business as well as
for acquisition opportunities which could result in material dilution to our existing stockholders. We may be unable to obtain
adequate financing for further development of our proposed services and for any acquisition for cross-marketing of services purposes,
or that, if available, such financing will be on favorable terms.



Our future financial results are
uncertain, and our operating results may fluctuate, due to, among other things, consumer trends, seasonal fluctuations and market
demand.



Our short and
sporadic operating history makes it  difficult to accurately forecast our revenue. Further, we have little
historical financial data upon which to base planned operating expenses. We base our current and future expense levels on our
operating plans and estimates of future expenses. Our expenses are dependent in large part upon expenses associated with our
proposed marketing expenditures and related overhead expenses, and the costs of hiring and maintaining qualified personnel to
carry out our respective services. Sales and operating results are difficult to forecast because they will depend on the
growth of our customer base, changes in customer demands and consumer trends, the degree of utilization of our advertising
services as well as the mix of services and services sold. As a result, we may be unable to make accurate financial forecasts
and adjust our spending in a timely manner to compensate for any unexpected revenue shortfall. This inability could cause our
net losses in a given quarter to be greater than expected.








We rely on the services of Arthur
D. Viola.



Our business
relies on the efforts and talents of our sole officer and director, Arthur D. Viola. The loss of his services could have a
very negative impact on our ability to fulfill on our business plan.



We may have difficulty in
attracting and retaining management and outside independent members to our board of directors because of their concerns
relating to their increased personal exposure to lawsuits and stockholder claims by virtue of holding these positions in a
publicly quoted company.



The directors and
management of publicly quoted corporations are increasingly concerned with the extent of their personal exposure to lawsuits and
stockholder claims, as well as governmental and creditor claims which may be made against them, particularly in view of recent
changes in securities laws imposing additional duties, obligations and liabilities on management and directors. Due to these perceived
risks, directors and management are also becoming increasingly concerned with the availability of directors’ and officers’
liability insurance to pay on a timely basis the costs incurred in defending such claims. We currently do carry limited directors’
and officers’ liability insurance. Directors’ and officers’ liability insurance has recently become much more
expensive and difficult to obtain. If we are unable to continue or provide directors’ and officers’ liability insurance
at affordable rates or at all, it may become increasingly more difficult to attract and retain qualified outside directors to serve
on our board of directors.



We may lose potential
independent board members and management candidates to other companies that have greater directors’ and officers’ liability
insurance to insure them from liability or to companies that have revenues or have received greater funding to date which can offer
more lucrative compensation packages. The fees of directors are also rising in response to their increased duties, obligations
and liabilities as well as increased exposure to such risks. As a company with limited operating history and resources, we will
have a more difficult time attracting and retaining management and outside independent directors than a more established company
due to these enhanced duties, obligations and liabilities.



We may fail to establish and maintain
strategic relationships.



We believe that
the establishment of strategic partnerships will greatly benefit the growth of our business, and we intend to seek out and enter
into strategic alliances. We may not be able to enter into these strategic partnerships on commercially reasonable terms, or at
all. Even if we enter into strategic alliances, our partners may not attract significant numbers of customers or otherwise prove
advantageous to our business. Our inability to enter into new distribution relationships or strategic alliances could have a material
and adverse effect on our business.



We may incur significant costs to
ensure compliance with U.S. corporate governance and accounting requirements.



We may incur significant
costs associated with our public company reporting requirements, costs associated with newly applicable corporate governance requirements,
including requirements under the Sarbanes-Oxley Act of 2002 and other rules implemented by the SEC. We expect all of these applicable
rules and regulations to increase our legal and financial compliance costs and to make some activities more time-consuming and
costly. We also expect that these applicable rules and regulations may make it more difficult and more expensive for us to obtain
director and officers liability insurance and we may be required to accept reduced policy limits and coverage or incur substantially
higher costs to obtain the same or similar coverage. As a result, it may be more difficult for us to attract and retain qualified
individuals to serve on our board of directors or as executive officers. We are currently evaluating and monitoring developments
with respect to these newly applicable rules, and we cannot predict or estimate the amount of additional costs we may incur or
the timing of such costs.








Risks Relating to Our Stock







Arthur D. Viola owns 100,000 shares of our
super voting preferred stock entitling him to vote 66 2/3 percent of the common stock shares in any common stock vote. This concentration
of ownership could discourage or prevent a potential takeover of Daniels Corporate Advisory that might otherwise result in our
stockholders receiving a premium over the market price for their common stock.







Mr. Viola owns 31,185,000
shares of our common stock as well as 100,000 shares of the Daniels Corporate Advisory Super-Voting preferred stock which has voting
rights equal to 66 2/3 percent of the votes in any Common Stock Election. Mr. Viola’s ownership and voting rights in our
common stock allows Mr. Viola to have voting control on all matters submitted to our stockholders for approval and to be able to
control our management and affairs, including extraordinary transactions such as mergers and other changes of corporate control,
and going private transactions. Additionally, this concentration of voting power could discourage or prevent a potential takeover
of Daniels Corporate Advisory that might otherwise result in our stockholders receiving a premium over the market price for their
common stock.







We may need to raise
additional capital. If we are unable to raise necessary additional capital, our business may fail or our operating results and
our stock price may be materially adversely affected.



Because we are a
newly operational company, we need to secure adequate funding. Selling additional stock, either privately or publicly, would dilute
the equity interests of our stockholders. If we borrow more money, we will have to pay interest and may also have to agree to restrictions
that limit our operating flexibility. If we are unable to obtain adequate financing, we may have to curtail our operations and
our business would fail.





Our issuance of additional
common stock in exchange for services or to repay debt would dilute our stockholders’ proportionate ownership and voting
rights and could have a negative impact on the market price of our common stock.



The stated listing
requirements for the OTCBB are as follows:



| | · | Fully reporting with
the Securities and Exchange Commission;
| | - | ------------------------------------------------------------



| | · | Not a blank check or
inactive company;
| | - | --------------------------------------



| | · | Minimum of 40 stockholders
of record holding at least 100 shares each (note: this number is informal and has been moving up);
| | - | -----------------------------------------------------------------------------------------------------------------------------



| | · | Directors, officers,
and stockholders will be scrutinized for previous involvements in other OTCBB companies, in particular, blank check companies;
and
| | - | -------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Must have a market maker
submit a Rule 15c211 application to FINRA and agree to act as market maker for securities of company.
| | - | ------------------------------------------------------------------------------------------------------------------------------





Even if our shares become publicly quoted,
they may not be “free-trading.”





Investors should
understand that their shares of our common stock will not become “free-trading” merely because Daniels Corporate Advisory
is a publicly-quoted company. In order for the shares to become “free-trading,” the shares must be registered, or entitled
to an exemption from registration under applicable law. See “Shares Eligible for Future Sale.”










We may need to raise additional capital.
If we are unable to raise necessary additional capital, our business may fail or our operating results and our stock price may
be materially adversely affected.



Because we are a
newly operational company, we need to secure adequate funding. Selling additional stock, either privately or publicly, would dilute
the equity interests of our stockholders. If we borrow more money, we will have to pay interest and may also have to agree to restrictions
that limit our operating flexibility. If we are unable to obtain adequate financing, we may have to curtail our operations and
our business would fail.





Our issuance of additional common stock
in exchange for services or to repay debt would dilute our stockholders’ proportionate ownership and voting rights and could
have a negative impact on the market price of our common stock.



Our sole director,
Mr. Viola, may generally issue shares of common stock to pay for debt or services, without further approval by our stockholders
based upon such factors as our board of directors may deem relevant at that time. It is likely that we will issue additional securities
to pay for services and reduce debt in the future. It is possible that we will issue additional shares of common stock under circumstances
we may deem appropriate at the time.



We have never paid or declared any
dividends on our common stock.



We have never paid
or declared any dividends on our common stock. Likewise, we do not anticipate paying, dividends or distributions
on our common stock or our common stock to be sold in this offering. Any future dividends will be declared at the discretion of
our board of directors and will depend, among other things, on our earnings, our financial requirements for future operations and
growth, and other facts as we may then deem appropriate.



Our directors have the right to authorize
the issuance of shares of our preferred stock and additional shares of our common stock.







Our sole director, Mr.
Viola, within the limitations and restrictions contained in our articles of incorporation and without further action by our stockholders,
has the authority to issue shares of preferred stock from time to time in one or more series and to fix the number of shares and
the relative rights, conversion rights, voting rights, and terms of redemption, liquidation preferences and any other preferences,
special rights and qualifications of any such series. We currently have no intention of issuing additional shares of preferred
stock. Any additional issuance of shares of preferred stock could adversely affect the rights of holders of our common stock.









Should we issue
additional shares of our common stock, each investor’s ownership interest in our stock would be proportionally
reduced. No investor will have any preemptive right to acquire additional shares of our common stock, or any of our other securities.



If our shares become publicly quoted
and our shares are quoted on the Pink Sheets or the OTCBB, and we fail to remain current in our reporting requirements, we could
be removed from the OTCBB, which would limit the ability of broker-dealers to sell our securities and the ability of stockholders
to sell their securities in the secondary market.





Companies whose shares
are quoted for sale on the OTCBB and some whose shares are quoted for sale on the Pink Sheets must be reporting issuers under Section
12 of the Exchange Act and must be current in their reports under Section 13 of the Exchange Act, to maintain price quotation privileges
on the Pink Sheets and OTCBB. If our shares become publicly quoted and our shares are quoted for sale on the OTCBB, and we fail
to remain current in our reporting requirements, we could be removed from the OTCBB. As a result, the market liquidity for our
securities could be adversely affected by limiting the ability of broker-dealers to sell our securities and the ability of stockholders
to sell their securities in the secondary market.














If our shares become publicly quoted, the
market price for our common stock will most likely be particularly volatile given our status as a relatively unknown company with
a small and thinly quoted public float, limited operating history and lack of net revenues which could lead to wide fluctuations
in our share price. The price at which stockholders purchase our common stock may not be indicative of the price that will prevail
in the trading market.







If our shares become
publicly quoted, the market for our common stock will most likely be characterized by significant price volatility when compared
to seasoned issuers, and we expect that our share price will be more volatile than a seasoned issuer for the indefinite future.
The volatility in our share price would be attributable to several factors. First, as noted above, the shares of our common stock
will likely be sporadically and/or thinly quoted. As a consequence of this lack of liquidity, the trading of relatively small quantities
of shares by our stockholders may disproportionately influence the price of those shares in either direction. The price for our
shares could, for example, decline precipitously if shares of our common stock are sold on the market without commensurate demand,
as compared to a seasoned issuer which could better absorb those sales without adverse impact on its share price.



Secondly, we will
most likely be a speculative or “risky” investment due to our dependence on an initial flow of corporate consulting
assignments and their implementation producing positive results to attract new clients. Because of this enhanced risk, more risk-adverse
investors may, under the fear of losing all or most of their investment in the event of negative news or lack of progress, be more
inclined to sell their shares on the market more quickly and at greater discounts than would be the case with the stock of a seasoned
issuer.



There may be periods
of several days or more when trading activity in our shares is minimal or non-existent, as compared to a mature issuer which has
a large and steady volume of trading activity that will generally support continuous sales without an adverse effect on share price.
It is possible that a broader or more active public trading market for our common stock will not develop or be sustained, or that
current trading levels will continue.







Shares eligible for future sale by
our current stockholders may adversely affect our stock price.



The sale of a significant
number of shares of common stock at any particular time could be difficult to achieve at the market prices prevailing immediately
before such shares are offered. In addition, sales of substantial amounts of common stock, including shares issued upon the exercise
of outstanding options and warrants, under Securities and Exchange Commission Rule 144 or otherwise could adversely affect the
prevailing market price of our common stock and could impair our ability to raise capital at that time through the sale of our
securities.





Anti-takeover provisions may impede
the acquisition of Daniels Corporate Advisory.



Certain provisions
of the Nevada Revised Statutes have anti-takeover effects and may inhibit a non-negotiated merger or other business combination.
These provisions are intended to encourage any person interested in acquiring Daniels Corporate Advisory to negotiate with, and
to obtain the approval of, our sole director, Mr. Viola, in connection with such a transaction. As a result, certain of these provisions
may discourage a future acquisition of Daniels Corporate Advisory, including an acquisition in which the stockholders might otherwise
receive a premium for their shares.










Our stockholders may be unable to sell their
common stock at or above their purchase price, which may result in substantial losses.



The following factors
may add to the volatility in the price of our common stock: actual or anticipated variations in our quarterly or annual operating
results; government regulations, announcements of significant acquisitions, strategic partnerships or joint ventures; our capital
commitments; and additions or departures of our key personnel. Many of these factors are beyond our control and may decrease the
market price of our common stock, regardless of our operating performance. We cannot make any predictions or projections as to
what the prevailing market price for our common stock will be at any time, including as to whether our common stock will sustain
the current market price, or as to what effect the sale of shares or the availability of common stock for sale at any time will
have on the prevailing market price.





We may need to raise additional capital.
If we are unable to raise necessary additional capital, our business may be negatively impacted or our operating results and our
stock price may be materially adversely affected.





We may need to secure
adequate funding. If we are unable to obtain adequate funding, we may not be able to successfully develop and market our proposed
products and our business will most likely fail. We do not have commitments for additional financing. To secure additional financing,
we may need to borrow money or sell more securities, which may reduce the value of our outstanding securities. We may be unable
to secure additional financing on favorable terms or at all.



Selling additional
stock, either privately or publicly, would dilute the equity interests of our stockholders. If we borrow more money, we will have
to pay interest and may also have to agree to restrictions that limit our operating flexibility. If we are unable to obtain adequate
financing, we may have to curtail business operations, which would have a material negative effect on operating results and most
likely result in a lower stock price.



If our shares become publicly quoted,
an active trading market in our shares may not be sustained.



If our shares become
publicly quoted, an active trading market in our shares may not be sustained. Factors such as those discussed in this “Risk
Factors” section may have a significant impact upon the market price of the securities to be distributed by us. Many brokerage
firms may not be willing to participate in transactions in a security if a low price develops in the trading of the security. Even
if a purchaser finds a broker willing to effect a transaction in our securities, the combination of brokerage commissions, state
transfer taxes, if any, and any other selling costs may exceed the selling price. Further, many lending institutions will not permit
the use of our securities as collateral for any loans.



If our shares become publicly quoted,
our common stock will most likely be subject to the “penny stock” rules of the Securities and Exchange Commission,
and the trading market in our common stock will be limited, which would make transactions in our stock cumbersome and may reduce
the investment value of our stock.



If our shares become
publicly quoted, our shares of common stock will most likely be “penny stocks” because they most likely will not be
registered on a national securities exchange or listed on an automated quotation system sponsored by a registered national securities
association, pursuant to Rule 3a51-1(a) under the Exchange Act. 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
| | - | ----------------------------------------------------------------------------------------



| | · | That the broker or dealer
receives from the investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock to
be purchased.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | The broker or dealer
must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the Securities and Exchange 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.



The market for penny stocks has suffered
in recent years from patterns of fraud and abuse.



Stockholders should
be aware that, according to SEC Release No. 34-29093, the market for penny stocks has suffered in recent years from patterns of
fraud and abuse. Such patterns include:



| | · | Control of the market
for the security by one or a few broker-dealers that are often related to the promoter or issuer;
| | - | -----------------------------------------------------------------------------------------------------------------------



| | · | Manipulation of prices
through prearranged matching of purchases and sales and false and misleading press releases;
| | - | -------------------------------------------------------------------------------------------------------------------



| | · | Boiler room practices
involving high-pressure sales tactics and unrealistic price projections by inexperienced salespersons;
| | - | ----------------------------------------------------------------------------------------------------------------------------



| | · | Excessive and undisclosed
bid-ask differential and markups by selling broker-dealers; and
| | - | -----------------------------------------------------------------------------------------



| | · | The wholesale dumping
of the same securities by promoters and broker-dealers after prices have been manipulated to a desired level, along with the resulting
inevitable collapse of those prices and with consequential investor losses.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



Our management
is aware of the abuses that have occurred historically in the penny stock market. Although we do not expect to dictate the
behavior of the market or of broker-dealers who participate in the market, if our shares become publicly quoted,
management will strive within the confines of practical limitations to prevent the described patterns from being established
with respect to our securities. The occurrence of these patterns or practices could increase the volatility of our share
price.



Subscriptions to purchase shares
in this offering are irrevocable and will be immediately available for our use without any escrow.



The execution of a subscription agreement by an investor constitutes a binding offer to purchase shares of
our common stock. Once an investor subscribes for our shares, the investor will not be able to revoke his subscription. As stated
elsewhere herein, the proceeds from the sale of our shares will not be subject to any escrow but will be immediately available
for our use. Consequently, those investors who purchase shares earlier in the offering will be substantially more at risk than
those investors who purchase later in the offering. The later investors will have had the opportunity to assess the success of
the offering before making an investment. In no event will the subscribed amounts be returned to investors.


















WE MAY NEED TO RAISE ADDITIONAL FUNDS
IN THE FUTURE FOR OUR OPERATIONS AND IF WE ARE UNABLE TO SECURE SUCH FINANCING, WE MAY NOT BE ABLE TO SUPPORT OPERATIONS.



Future events, including
the problems, delays, expenses and difficulties frequently encountered by growing companies, may lead to cost and expense increases
that could make our revenues insufficient to support our operations and business plans. We may seek additional capital, including
an offering of our equity securities, an offering of debt securities or obtaining financing through a bank or other entity. We
have not established a limit as to the amount of debt we may incur nor have we adopted a ratio of our equity to a debt allowance.
If we need to obtain additional financing, there is no assurance that financing will be available from any source, that it will
be available on terms acceptable to us, or that any future offering of securities will be successful.





We may seek additional
financing which may result in the issuance of additional shares of our common stock and/or rights to acquire additional shares
of our common stock. The issuance of our common stock in connection with such financing may result in substantial dilution to the
existing holders of our common stock who do not have anti-dilution rights. Our business, financial condition and results of operations
could suffer adverse consequences if we are unable to obtain additional capital when needed.







OUR COMMON STOCK MAY BE AFFECTED
BY LIMITED TRADING VOLUME AND MAY FLUCTUATE SIGNIFICANTLY.



There has been a
limited public market for our common stock, and an active trading market for our common stock may not develop. As a result, this
could reduce our shareholders’ ability to sell our common stock in short time periods, or possibly at all. Our common stock
has experienced, and is likely to experience in the future, significant price and volume fluctuations which could reduce the market
price of our common stock without regard to our operating performance. In addition, we believe that factors such as quarterly fluctuations
in our financial results and changes in the overall economy or the condition of the financial markets could cause the price of
our common stock to fluctuate substantially.










NEVADA LAW AND OUR CERTIFICATE OF
INCORPORATION MAY PROTECT OUR DIRECTORS FROM CERTAIN TYPES OF LAWSUITS WHICH COULD RESULT IN LIABILITY FOR DANIELS AND NEGATIVELY
IMPACT OUR LIQUIDITY OR OPERATIONS.



Nevada law provides that our officers
and directors will not be liable to us or our stockholders for monetary damages for all but certain types of conduct as officers
and directors. Our Bylaws permit us broad indemnification powers to all persons against all damages incurred in connection with
our business to the fullest extent provided or allowed by law. These exculpation provisions may have the effect of preventing stockholders
from recovering damages against our officers and directors caused by their negligence, poor judgment or other circumstances. The
indemnification provisions may require us to use our limited assets to defend our officers and directors against claims, including
claims arising out of their negligence, poor judgment, or other circumstances.







IF WE FAIL TO MAINTAIN AN EFFECTIVE
SYSTEM OF INTERNAL CONTROLS, WE MAY NOT BE ABLE TO ACCURATELY REPORT OUR FINANCIAL RESULTS. AS A RESULT, CURRENT AND POTENTIAL
STOCKHOLDERS COULD LOSE CONFIDENCE IN OUR FINANCIAL REPORTING, WHICH COULD HARM OUR BUSINESS AND THE TRADING PRICE OF OUR COMMON
STOCK.





We are subject to reporting
obligations under the U.S. securities laws. The Securities and Exchange Commission as required by Section 404(a) of the Sarbanes-Oxley
Act of 2002, adopted rules requiring every public company to include a management report on such company’s internal controls
over financial reporting in its annual report, which contains management’s assessment of the effectiveness of the company’s
internal controls over financial reporting. Since our election to be treated as an emerging growth company we are exempt from Section
404(b) which is an independent registered public accounting firm attesting to and reporting on management’s assessment of
the effectiveness of the company’s internal controls over financial reporting. Our management may conclude that our internal
controls over our financial reporting are not effective. Moreover, even if our management concludes that our internal controls
over financial reporting are effective, our independent registered public accounting firm may still decline to attest to our management’s
assessment or may issue a report that is qualified if they are not satisfied with our controls or the level at which our controls
are documented, designed, operated or reviewed, or if it interprets the relevant requirements differently from us.







Our reporting obligations
as a public company will place a significant strain on our management, operational and financial resources and systems for the
foreseeable future. If we fail to timely achieve and maintain the adequacy of our internal controls, we may not be able to conclude
that we have effective internal controls over financial reporting at a reasonable assurance level. Moreover, effective internal
controls over financial reporting are necessary for us to produce reliable financial reports and are important to help prevent
fraud. As a result, our failure to achieve and maintain effective internal controls over financial reporting could result in the
loss of investor confidence in the reliability of our financial statements, which in turn could harm our business and negatively
impact the trading price of our common stock. Furthermore, we anticipate that we will incur considerable costs and use significant
management time and other resources in an effort to comply with Section 404(a) and other requirements of the Sarbanes-Oxley Act.
As of the date of this prospectus we do not have an estimate of the costs to the company of compliance with the Act.










We are preparing for compliance
with Section 404(a) by strengthening, assessing and testing our system of internal controls to provide the basis for our report.
The process of strengthening our internal controls and complying with Section 404(a) is expensive and time consuming and requires
significant management attention. We cannot be certain that these measures will ensure that we will maintain adequate controls
over our financial processes and reporting in the future. Furthermore, as we rapidly grow our business, our internal controls will
become more complex and will require significantly more resources to ensure our internal controls overall remain effective. Failure
to implement required new or improved controls, or difficulties encountered in their implementation, could harm our operating results
or cause us to fail to meet our reporting obligations. If we or our auditors discover a material weakness, the disclosure of that
fact, even if quickly remedied, could reduce the market’s confidence in our financial statements and harm our stock price.







Item 1B. Unresolved Staff Comments.



None.



Item 2. Properties.





Daniels Corporate Advisory’s
operational headquarters are located at Parker Towers, 104-60, Queens Boulevard, 12th Floor, Forest Hills, New York 11375. Our
office space is provided by Arthur D. Viola, our sole officer, director, and controlling stockholder at a monthly rate of $2,025.
As our business grows, we may be forced to move to other offices and pay rent. We believe that our existing facilities are adequate
for our current needs for the foreseeable future and if additional space is needed, it would be available on favorable terms at
an acceptable location.







Item 3. Legal Proceedings.



We are not currently
a party to any material legal proceedings.







Item 4. MINE SAFETY DISCLOSURES.



Not applicable to the Company.





PART II



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



Market Information and Holders



The shares of our
common stock are not currently listed for sale on any exchange, although we do plan to attempt to have our shares quoted for sale
on the “Pink Sheets” or the OTC Bulletin Board. However, there can be no assurance that we will be successful in having
our shares quoted or traded on any public market.



The table below
shows the high and low sales prices for our common stock for the periods indicated.





|                                    |  | Price Ranges |       
|----------------------------------- |  | ------------ | ------
|Fiscal Year Ended November 30, 2017 |  | High         |       
|First Quarter                       |  | $            | 0.0002
|Second Quarter                      |  |              | 0.0001
|Third Quarter                       |  |              | 0.0002
|Fourth Quarter                      |  |              | 0.0001



|Fiscal Year Ended November 30, 2016 |  |   |        |  |  |  
|----------------------------------- |  | - | ------ |  |  | -
|First Quarter                       |  | $ | 0.0004 |  |  | $
|Second Quarter                      |  |   | 0.0001 |  |  |  
|Third Quarter                       |  |   | 0.0001 |  |  |  
|Fourth Quarter                      |  |   | 0.0001 |  |  |  








Since the company has not yet traded
on the “Pink Sheets” or the OTC Bulletin Board there is no closing price of our common stock, and there were approximately
845 holders of record of our common stock. This number does not include stockholders for whom shares were held in “nominee”
or “street name.”



Dividends



We have never declared or paid any cash
dividends on our common stock and we do not intend to pay cash dividends in the foreseeable future. We currently expect to retain
any future earnings to fund the operation and expansion of our business.



Recent Sales of Unregistered Securities
and Equity Purchases by Company



None.

Item 6. Selected Financial Data.



Not applicable.



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



The following discussion
should be read in conjunction with our Consolidated Financial Statements and Notes thereto, included elsewhere within this report.
The Annual Report on Form 10-K contains forward-looking statements including statements using terminology such as “can”,
“may”, “believe”, “designated to”, “will”, “expect”, “plan”,
“anticipate”, “estimate”, “potential” or “continue”, or the negative thereof or
other comparable terminology regarding beliefs, plans, expectations or intentions regarding the future. You should read statements
that contain these words carefully because they:



| | · | discuss our future expectations;
| | - | --------------------------------



| | · | contain projections of
our future results of operations or of our financial condition; and
| | - | ------------------------------------------------------------------------------------------



| | · | state other “forward-looking”
information.
| | - | ------------------------------------------



We believe it is
important to communicate our expectations. However, forward looking statements involve risks and uncertainties and our actual results
and the timing of certain events could differ materially from those discussed in forward-looking statements as a result of certain
factors, including those set forth under “Risk Factors,” “Business” and elsewhere in this report. All forward-looking
statements and risk factors included in this document are made as of the date hereof, based on information available to us as of
the date thereof, and we assume no obligations to update any forward-looking statement or risk factor, unless we are required to
do so by law.



Organizational Overview



The company has
a growth goal of providing advisory services to business services as well as non-business services client companies. The company
works with companies seeking to create and/or acquire adjunct service businesses, whose services will initially provide better
lifestyles for its existing workforce, and ultimately will be packaged, on an additional profit center basis, for sale to other
small companies for the retention of their employees. The profits generated from all the financial consulting assignments will
be available for venture investment in public or private client companies, as well as other quality business concept/operating
companies, both public and private; through the Daniels’ Merchant Bank Division.








The Daniels Merchant
Bank has an in-house equity funding program, whereby Daniels will participate in consulting client potential growth by helping
finance the growth of public and private client, business service companies, as well as non-business service companies. The Merchant
Bank will also participate in non-client potential growth by the purchase of equity in attractive small public companies whose
growth strategies are in line with a philosophy of growth through leveraged acquisitions.



General



Our discussion and
analysis of our financial condition and results of operations is based on our financial statements, Actual results may differ from
these estimates under different assumptions or conditions. We believe the following critical accounting policies affect our most
significant judgments and estimates used in preparation of our financial statements. which have been prepared in accordance with
accounting principles generally accepted in the U.S. The preparation of these financial statements requires us to make estimates
and judgments that affect the reported amounts of assets, liabilities and expenses. We base our estimates on historical experience
and on various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis
for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.



Critical Accounting Policies



Financial Reporting
Release No. 60, published by the SEC, recommends that all companies include a discussion of critical accounting policies used in
the preparation of their financial statements. While all these significant accounting policies impact our financial condition and
results of operations and we view certain of these policies as critical. Policies determined to be critical are those policies
that have the most significant impact on our consolidated financial statements and require management to use a greater degree of
judgment and estimates. Actual results may differ from those estimates.



We believe that
given current facts and circumstances, it is unlikely that applying any other reasonable judgments or estimate methodologies would
cause a material effect on our consolidated results of operations, financial position or liquidity for the periods presented in
this report.



The accounting policies
identified as critical are as follows:



| | · | Fair value of assets.
| | - | ---------------------



| | · | Use of estimates
| | - | ----------------



Revenue Recognition



Revenues are derived
from research, development, qualification and production testing for certain commercial products.












Fair Value of Assets



The Company has
adopted the standard FASB Accounting Standards Codification (ASC 820) “Fair Value Measurements and Disclosures”which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date ASC 820 also establishes a fair value hierarchy that distinguishes
between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs)
and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available
in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority
to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable
inputs (Level 3). The three levels of the fair value hierarchy are described below:



| | · | Level 1—Unadjusted
quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
| | - | -------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Level 2—Inputs
other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly,
including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities
in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates);
and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Level 3—Inputs
that are both significant to the fair value measurement and unobservable.
| | - | ----------------------------------------------------------------------------------------



The respective carrying
value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
These financial instruments include investments in available-for-sale securities and accounts payable and accrued expenses. The
Company has also applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis.
The adoption of ASC 820 for non-financial assets and liabilities did not have a significant impact on the Company’s financial
statements.



Use of Estimates



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



Liquidity and Capital Resources



Our primary source
of liquidity has been expenses paid by Arthur D. Viola, our sole officer and director and controlling stockholder. No proceeds
of this offering will be used to reimburse Mr. Viola; who will be reimbursed out of the gross profits of initial consulting assignments.
As of November 30, 2017, we had ($3) in cash and cash equivalents and a working capital deficit of ($1,537,845).








Financing Activities



We will have to
raise capital by means of borrowings or through a private placement or a subsequent registered offering. At present, we do not
have any commitments with respect to future financings. If we are unable to raise adequate capital, in the near term, to finance
all phases of a client corporate consulting assignment, our proposed business will experience slow growth because it will be very
hard to compete for business without a sound capital base to support advisory and implementation efforts on our suggested corporate
growth strategies.



At present, we do
have sufficient capital on hand to fund very limited operations for the immediate future. Our consulting income on current and
expected assignments (and continued support from Arthur D. Viola, our key officer and director, is believed to be sufficient to
support current capital demands. Management estimates that we will need at least $2 million to fund client corporate development
consulting projects over the next 12 months. However, even if limited funds are raised, consulting services can still be provided
for Phase One of assignments, (the providing of consulting expertise). Phase Two, (the providing of short term capital to client
companies), will have to be curtailed because of a limited capital raise or be provided by Mr. Viola and/or a joint-venture partner
whowill share in the potential revenues from Phase Two portions of any project. This
joint-venture sharing will limit the amount of profit we can earn in any one project.



Limited growth prospects,
because of lack of sufficient capital to implement results of corporate consulting assignments, may very well not produce sufficient
profit to cover the costs that will now be incurred by Daniels Corporate Advisory. Legal and accounting expenses are significant
for a reporting company and we will have to cover them out of limited consulting operations fees due to lack of adequate funding.
This may place additional constraints on the growth prospects of Daniels Corporate Advisory as it may have to curtail added assignments
for lack of adequate working capital to manage these new assignments. If sufficient capital is not raised over the next 12 months,
the limited consulting assignments current available will not be sufficient to sustain our long-term operations as a public company,
and we could fail.



Comparison of the Year Ended November
30, 2017 to the Year Ended November 30, 2016 Revenues





We did not generate
any sales for the years ended November 30, 2017 and 2016. Lack of working capital to complete the due diligence on several promising
candidates for subsidiary transactions and for acceptance of a quality client for a corporate strategy consulting assignment stalled
our growth. The updating to a fully reporting company should allow creative financing options to be pursued that may alleviate
the capital shortage and permit us to develop a promising subsidiary.







Operating Expenses





During the year
ended November 30, 2017, we incurred $145,085 in expenses, compared to $158,188 in the same period ended November 30, 2016 a decrease
of $13,103. The decrease in our operating expenses is generally related to the decline in our use of consulting and professional
services during the year ended November 30, 2017 as compared to the prior year period.







Other Income and Expenses



During the year
ended November 30, 2017, weincurred a net other expense of $136,459, compared to
$216,024 in net other expense in the same period ended November 30, 2016 a decrease of $79,565. Weincurred interest expense charges of $80,402 and werecorded a derivative expense
of $101,849 on convertible loans, as compared to interest charges of $298,516 and derivative expense of $0 in the prior year. Additionally,
we recorded a gain of $23,792 resulting from the change in fair market value of derivative instruments, as compared to a gain of
$99,362 resulting from the change in fair market value of derivative instruments in the prior year.



Net Income





The Company had
a net loss for the year ended November 30, 2017 of ($281,544) compared to a net income of ($374,212) for the year ended November
30, 2016.










Off-Balance Sheet Arrangements



None.



Inflation



We believe that
inflation has not had a material impact on our results of operations for the two years ended November 30, 2017 and 2016, and since
inflation rates have generally remained at relatively low levels our operations are not otherwise uniquely affected by inflation
concerns.



Going Concern





The accompanying
audited condensed consolidated financial statements included in this filing have been prepared in conformity with generally accepted
accounting principles that contemplate our continuance as a going concern. Our auditors, in their report dated July 13, 2018, have
expressed substantial doubt about our ability to continue as going concern. Our cash position may be inadequate to pay all of the
costs associated with the testing, production and marketing of our products. Management intends to use borrowings and the sale
of equity or convertible debt to mitigate the effects of its cash position, however no assurance can be given that debt or equity
financing, if and when required will be available. The accompanying audited consolidated financial statements do not include any
adjustments relating to the recoverability and classification of recorded assets and classification of liabilities that might be
necessary should we be unable to continue existence.





Item 7A. Quantitative and Qualitative Disclosures About
Market Risk.



We are a smaller
reporting company as defined by Rule 12b-2 under the Exchange Act and are not required to provide the information required under
this item.



Item 8. Financial Statements and Supplementary Data.



The financial statements
and notes thereto and supplementary data required by this Item are presented beginning on page F-1 of this annual report on Form
10-K.



Item 9. Changes in and Disagreements with Accountants
on Accounting and Financial Disclosure.



None.



Item 9A. Controls and Procedures.



Evaluation of Disclosure Controls
and Procedures



We maintain disclosure
controls and procedures, as defined in Rule 13a-15(e) promulgated under the Exchange Act that are designed to ensure that information
required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized
and reported within the time periods specified in the SEC’s rules and forms and that such information is accumulated and
communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely
decisions regarding required disclosure. We carried out an evaluation, under the supervision and with the participation of our
management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation
of our disclosure controls and procedures as of November 30, 2017. Based on the evaluation of these disclosure controls and procedures,
and in light of the material weaknesses found in our internal controls, the Chief Executive Officer and Chief Financial Officer
concluded that our disclosure controls and procedures were not effective.








Management Report on Internal Control
Over Financial Reporting



Our management is
responsible for establishing and maintaining adequate internal control over financial reporting. Under the supervision of our Chief
Executive Officer and Chief Financial Officer, weconducted an evaluation of the effectiveness
of our internal control over financial reporting as of November 30, 2017 using the criteria established in Internal Control—Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). A material weakness is a deficiency,
or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that
a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. In our
assessment of the effectiveness of internal control over financial reporting as of November 30, 2017, wedetermined that control deficiencies existed that constituted material weaknesses, as described below:



| | · | lack of documented policies
and procedures.
| | - | -------------------------------------------



| | · | we have no audit committee.
| | - | ---------------------------



| | · | there is a risk of management
override given that our officers have a high degree of involvement in our day to day operations.
| | - | ------------------------------------------------------------------------------------------------------------------------------



| | · | there is no effective
separation of duties, which includes monitoring controls, between the members of management.
| | - | ------------------------------------------------------------------------------------------------------------------



Management is currently
evaluating what steps can be taken in order to address these material weaknesses.



Accordingly, we
concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim
financial statements will not be prevented or detected on a timely basis by our internal controls.



As a result of the
material weaknesses described above, management has concluded that we did not maintain effective internal control over financial
reporting as of November 30, 2017 based on criteria established in Internal Control—Integrated Framework issued by COSO.



Thayer O'Neal Company, LLC, an independent registered public accounting firm, was not required to and has
not issued a report concerning the effectiveness of our internal control over financial reporting as of November 30, 2017.





Changes in Internal Control over
Financial Reporting



There was no change
in internal control over financial reporting (as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) during our
fiscal year 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, Executive Officers and Corporate Governance.



Executive Officers



Our executive officers
are elected by the Board of Directors and serve at the discretion of the Board. Our executive officers are as follows:



|Name           |  | Age |  | Position                                                                       
|-------------- |  | --- |  | -------------------------------------------------------------------------------
|Arthur D Viola |  | 65  |  | President, Chief Executive Officer, Acting Chief Financial Officer and Director



Biographical information
for our executive officers is set forth below:








Arthur D. Violahas been our chairman, president, chief executive officer and a director since September, 2002. In 1981, Mr. Viola founded
The Viola Group, Inc., a New York based public company which acquired, and managed private companies. In 2000, Mr. Viola engineered
the merger of The Viola Group with an Internet Company at the height of the Internet Craze. Stockholders made a 900% return on
invested capital. From 1990 to the present, Mr. Viola has served as senior partner of Daniels Corporate Advisory Co., a New York
based private company, which is a predecessor of the registrant, and which advised and helped grow small public companies. Previously,
Mr. Viola was involved in mergers and acquisitions as an AVP Corporate Finance/M&A Department of Bank of America, (1980-1982)
as a Senior Acquisitions/Market-Planner at Gulf & Western (1978-1979) and as a Senior Acquisitions Analyst at Crane Co., (1975-1978)
and was an account manager for Citibank, N.A. (1971-1974) in their Institutional Investment Management Department. Mr. Viola attended
New York University (Advanced work in Corporate Mergers and Acquisitions) and the New York University Real Estate Institute for
Real Estate Development. He received an MBA from Pace University (Financial Management & Accounting) and a BA from Iona College
(Economics and Finance).



Audit Committee



The entire board
of directors performs the functions of an audit committee, but no written charter governs the actions of the board when performing
the functions of what would generally be performed by an audit committee. The board approves the selection of Daniels Corporate
Advisory’s independent accountants and meets and interacts with the independent accountants to discuss issues related to
financial reporting. In addition, the board reviews the scope and results of the audit with the independent accountants, reviews
with management and the independent accountants Daniels Corporate Advisory’s annual operating results, considers the adequacy
of Daniels Corporate Advisory’s internal accounting procedures and considers other auditing and accounting matters including
fees to be paid to the independent auditor and the performance of the independent auditor.



Daniels Corporate
Advisory has determined that Arthur D. Viola is a financial expert as defined by Section 407 of The Sarbanes-Oxley Act of 2002.
However, Mr. Viola is not independent as that term is used in Item 7(d)(3)(iv) of Schedule 14A under the Exchange Act. In order
to be considered to be independent, a member of an audit committee of a listed issuer that is not an investment company may not,
other than in his capacity as a member of the audit committee, our board of directors or any other board committee:



| | · | Accept directly or indirectly
any consulting, advisory or other compensatory fee from the issuer or any subsidiary thereof, provided that, unless the rules of
the national securities exchange or national securities association provide otherwise, compensatory fees do not include the receipt
of fixed amounts of compensation under a retirement plan (including deferred compensation) for prior service with the listed issuer
(provided that such compensation is not contingent in any way on continued service); or
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Be an affiliated person
of the issuer or any subsidiary thereof.
| | - | ----------------------------------------------------------------



Mr. Viola has acquired
the status of financial expert through experience actively supervising a principal financial officer, principal accounting officer,
controller, public accountant, auditor or person performing similar functions, and overseeing or assessing the performance of companies
or public accountants with respect to the preparation, auditing or evaluation of financial statements.



Conflicts of Interest



From time to time,
one or more of Daniels Corporate Advisory’s affiliates may form or hold an ownership interest in and/or manage other businesses
both related and unrelated to the type of business that Daniels Corporate Advisory own and operate. These persons expect to continue
to form, hold an ownership interest in and/or manage additional other businesses which may compete with Daniels Corporate Advisory
with respect to operations, including financing and marketing, management time and services and potential customers. These activities
may give rise to conflicts between or among the interests of Daniels Corporate Advisory and other businesses with which Daniels
Corporate Advisory’s affiliates are associated. Daniels Corporate Advisory affiliates are in no way prohibited from undertaking
such activities, and neither Daniels Corporate Advisory nor its stockholders will have any right to require participation in such
other activities.








With respect to
transactions involving real or apparent conflicts of interest, hawse have adopted policies and procedures which require that: (i)
the fact of the relationship or interest giving rise to the potential conflict be disclosed or known to the directors who authorize
or approve the transaction prior to such authorization or approval, (ii) the transaction be approved by a majority of our disinterested
outside directors, and (iii) the transaction be fair and reasonable to Daniels Corporate Advisory at the time it is authorized
or approved by our directors.



Code of Ethics for Senior Executive
Officers and Senior Financial Officers



Daniels Corporate
Advisory has adopted a Code of Ethics for Senior Executive Officers and Senior Financial Officers that applies to its president,
chief executive officer, chief operating officer, chief financial officer, and all financial officers, including the principal
accounting officer. The code provides as follows:



| | · | Each officer is responsible
for full, fair, accurate, timely and understandable disclosure in all periodic reports and financial disclosures required to be
filed by Daniels Corporate Advisory with the Securities and Exchange Commission or disclosed to Daniels Corporate Advisory’s
stockholders and/or the public.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Each officer shall immediately
bring to the attention of the audit committee, or disclosure compliance officer, any material information of which the officer
becomes aware that affects the disclosures made by Daniels Corporate Advisory in its public filings and assist the audit committee
or disclosure compliance officer in fulfilling its responsibilities for full, fair, accurate, timely and understandable disclosure
in all periodic reports required to be filed with the Securities and Exchange Commission.
| | - | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Each officer shall promptly
notify Daniels Corporate Advisory’s general counsel, if any, or the president or chief executive officer as well as the audit
committee of any information he may have concerning any violation of our Code of Business Conduct or Daniels Corporate Advisory’s
Code of Ethics, including any actual or apparent conflicts of interest between personal and professional relationships, involving
any management or other employees who have a significant role in Daniels Corporate Advisory’s financial reporting, disclosures
or internal controls.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Each officer shall immediately
bring to the attention of Daniels Corporate Advisory’s general counsel, if any, the president or the chief executive officer
and the audit committee any information he may have concerning evidence of a material violation of the securities or other laws,
rules or regulations applicable to Daniels Corporate Advisory and the operation of our business, by Daniels Corporate Advisory
or any of its agents.
| | - | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Any waiver of this Code
of Ethics for any officer must be approved, if at all, in advance by a majority of the independent directors serving on Daniels
Corporate Advisory’s board of directors. Any such waivers granted will be publicly disclosed in accordance with applicable
rules, regulations and listing standards.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



We will provide
to any person without charge, upon request, a copy of our Code of Ethics. Any such request should be directed to our corporate
secretary at Parker Towers, 104-60, Queens Boulevard, 12th Floor, Forest Hills, New York 11375, telephone (347) 242-3148, or by
e-mail at Onewallstreetn @aol.com.



Section 16(a) Beneficial Ownership
Reporting Compliance



Section 16(a) of
the Exchange Act requires our directors and executive officers, and persons who beneficially own more than 10% of a registered
class of our equity securities, to file with the SEC initial reports of ownership and reports of changes in ownership. These reporting
persons are required by SEC regulations to furnish us with copies of all such reports they file. To our knowledge, based solely
on our review of the copies of such reports furnished to us and written representations from certain insiders that no other reports
were required, we believe there were no applicable reporting persons based on all applicable Section 16(a) filing requirements
with respect to transactions during the fiscal years ended November 30, 2017 and November 30, 2016.








Item 11. Executive Compensation.



Executive Officer Compensation



At present Daniels
Corporate Advisory has only one executive officer. The compensation program for future executives will consist of three key elements
which will be considered by a compensation committee to be appointed:



| | · | A base salary;
| | - | --------------



| | · | A performance bonus;
and
| | - | ------------------------



| | · | Periodic grants and/or
options of our common stock.
| | - | ---------------------------------------------------



Base Salary.
Daniels Corporate Advisory chief executive officer and all other senior executive officers receive compensation based on such factors
as competitive industry salaries, a subjective assessment of the contribution and experience of the officer, and the specific recommendation
by our chief executive officer.



Performance Bonus.
A portion of each officer’s total annual compensation is in the form of a bonus. All bonus payments to officers must be approved
by our compensation committee based on the individual officer’s performance and company performance.



Stock Incentive.
Stock options are granted to executive officers based on their positions and individual performance. Stock options provide incentive
for the creation of stockholder value over the long term and aid significantly in the recruitment and retention of executive officers.
The compensation committee considers the recommendations of the chief executive officer for stock option grants to executive officers
(other than the chief executive officer) and approves, disapproves or modifies such recommendation. See “Market Price of
and Dividends on our Common Equity and Related Stockholder Matters Securities Authorized for Issuance under Equity Compensation
Plans.”



Compensation to
our officers and employees will be paid only when we have sufficient funds for that purpose. At present, we do not possess such
funds.



Summary Compensation Table





The following table
sets forth, for the last two fiscal years, the compensation earned for services rendered in all capacities by our chief executive
officer, chief financial officer and the other highest-paid executive officers serving as such at the end of 2017 whose compensation
for that fiscal year was in excess of $100,000. The individuals named in the table will be hereinafter referred to as the “Named
Officers.” No other executive officer of Daniels Corporate Advisory received compensation in excess of $100,000 during fiscal
years 2017 and 2016.





We currently have
only one executive officer. Our tables reflect the total compensation accrued for the years indicated. The amounts consist of a
base salary only for those periods. Due to operating limitations and results of operations during those periods listed there were
no performance bonuses or grants of options and or stock incentives. This does not preclude future periods from including such
amounts. There was no interest accrued on these amounts nor will we accrue interest on such amounts.







|Name and Principal Position |  | Year |  | Salary ($) |         |  | Bonus ($) |  |     | StockAwards($) |  |  | OptionAwards($) |  |  | Non-EquityIncentivePlanCompensation($) |     |  | NonqualifiedDeferredCompensation($) |  |     | All OtherCompensation($) |  |  | Total ($) | 
|--------------------------- |  | ---- |  | ---------- | ------- |  | --------- |  | --- | -------------- |  |  | --------------- |  |  | -------------------------------------- | --- |  | ----------------------------------- |  | --- | ------------------------ |  |  | --------- | 
|                            |  |      |  |            |         |  |           |  |     |                |  |  |                 |  |  |                                        |     |  |                                     |  |     |                          |  |  |           | 
|Arthur D. Viola             |  | 2017 |  |            | 175,000 |  |           |  | -0- |                |  |  | -0-             |  |  |                                        | -0- |  |                                     |  | -0- |                          |  |  | -0-       | 
|Arthur D. Viola             |  | 2016 |  |            | 175,000 |  |           |  | -0- |                |  |  | -0-             |  |  |                                        | -0- |  |                                     |  | -0- |                          |  |  | -0-       | 














Outstanding Equity Awards at Fiscal
Year-End



The following table
provides information for each of our named executive officers as of the end of our last completed fiscal years, November 30, 2017
and November 30, 2016:



|                |  | Option Awards                                                  |     |  | Stock Awards                                                     | 
|--------------- |  | -------------------------------------------------------------- | --- |  | ---------------------------------------------------------------- | 
|Name            |  | Number ofSecuritiesUnderlyingUnexercisedOptions (#)Exercisable |     |  | Number ofSecuritiesUnderlyingUnexercisedOptions (#)Unexercisable | 
|A. D. Viola (1) |  |                                                                | -0- |  |                                                                  | 
|A. D. Viola (1) |  |                                                                | -0- |  |                                                                  | 



(1) Daniels Corporate Advisory chief
executive officer.



Employment Agreements



As of the date of this prospectus,
Daniels Corporate Advisory does not have any employment agreements with its employees.



Item 12. Security Ownership of Certain Beneficial Owners
and Management and Related Stockholder Matters.







The following table sets
forth, as of November 30, 2017, the number and percentage of outstanding shares of our common stock beneficially owned by: (a)
each person who is known by us to be the beneficial owner of more than 5% of our outstanding shares of common stock; (b) each of
our directors; (c) the Named Executive Officers; and (d) all current directors and executive officers, as a group. As of July 13,
2018, there were 4,225,451,502 shares of common stock issued and outstanding.









Beneficial ownership
has been determined in accordance with Rule 13d-3 under the Exchange Act. Under this rule, certain shares may be deemed to be beneficially
owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares). In addition,
shares are deemed to be beneficially owned by a person if the person has the right to acquire shares (for example, upon exercise
of an option or warrant) within 60 days of the date as of which the information is provided. In computing the percentage ownership
of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person by reason of such
acquisition rights. As a result, the percentage of outstanding shares of any person as shown in the following table does not necessarily
reflect the person’s actual voting power at any particular date.








To our knowledge,
except as indicated in the footnotes to this table and pursuant to applicable community property laws, the persons named in the
table have sole voting and investment power with respect to all shares of common stock shown as beneficially owned by them.



Beneficial Ownership Table



|                                                   |  | Common Stock BeneficiallyOwned |            |  | Preferred Stock BeneficiallyOwned | 
|-------------------------------------------------- |  | ------------------------------ | ---------- |  | --------------------------------- | 
|Name
    and Address of Beneficial Owner (1)       |  |                                | Number     |  |                                   | 
|Arthur D. Viola                                    |  |                                | 31,185,000 |  |                                   | 
|All directors and officers as a group (one person) |  |                                | 31,185,000 |  |                                   | 



* Less than one percent.



Unless otherwise indicated, the address
for each of these shareholders is c/o Daniels Corporate Advisory Company, Inc., Parker Towers, 104-60, Queens Boulevard, 12th Floor,
Forest Hills, New York 11375. Also, unless otherwise indicated, each person named in the table above has the sole voting and investment
power with respect to his shares of our common stock beneficially owned.



Beneficial ownership is determined in accordance with the rules of the SEC. As of July 13, 2018, there 4,225,451,502
shares of our common stock issued and outstanding.



The 100,000 shares of our super voting
preferred stock, as amended, owned by Arthur D. Viola gives him the power to vote 66 and 2/3 percent shares of the share vote necessary
for any issue requiring a common stock vote.





The voting rights
of our common stock contained in our preferred stock along with the 31,185,000 common shares will provide Mr. Viola with voting
rights equal to 2,848,033,419 shares of our common
stock. As a result, Arthur D. Viola is able to influence all matters requiring stockholder approval including the election of
directors, merger or consolidation and the sale of all or substantially all of our assets. This concentration of ownership may
delay, deter or prevent acts that would result in a change of control, which in turn could reduce the market price of our common
stock.



Item 13. Certain Relationships and Related Transactions,
and Director Independence.



Transactions with Related Persons



The Audit Committee
(entire board) of our Board is responsible for oversight and review of any related person transactions. We have no related person
transactions that require disclosure under this section.








Director Independence



The Board has determined
that Mr. Viola is independent (or similarly designated) based on the Board’s application of the standards and rules and regulations
promulgated by the SEC or the Internal Revenue Service, as appropriate.



Item 14. Principal Accountant Fees and Services.





The following table
presents the estimated aggregate fees billed by Thayer O'Neal Company, PLLC for services performed during our last two fiscal years.





|                       |  | Years Ended  |  
|---------------------- |  | ------------ | -
|                       |  | December 31, |  
|                       |  | 2017         |  
|Audit
    fees (1)     |  | $            | —
|Tax fees
    (2)       |  |              | —
|All other fees
    (3) |  |              | —
|                       |  |              |  
|                       |  | $            | —



| | (1) |  | Audit fees include professional services rendered for (i) the audit of our annual financial statements for the fiscal years ended November 30, 2017 and 2016, (ii) the reviews of the financial statements included in our quarterly reports on Form 10-Q for such years and (iii) the issuance of consents and other matters relating to registration statements filed by us.
| | --- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |     |  |                                                                                                                                                                                                                                                                                                                                                                               
| | (2) |  | There were no tax fees billed in these two periods.                                                                                                                                                                                                                                                                                                                           
| |     |  |                                                                                                                                                                                                                                                                                                                                                                               
| | (3) |  | Other fees include professional services for review of various filings and issuance of consents.                                                                                                                                                                                                                                                                              








PART IV



Item 15. Exhibits and Financial Statement Schedules.



|(a) | 1. | Financial Statements
|--- | -- | --------------------



INDEX TO FINANCIAL STATEMENTS



Audited Financial Statements for
years ended November 30, 2017 and November 30, 2016



|Report of Independent Registered Public Accounting Firm                                                            | F-1
|------------------------------------------------------------------------------------------------------------------ | ---
|Balance Sheets as of November 30, 2017 and November 30, 2016                                                       | F-2
|Operations and Comprehensive Loss for the Years Ended November 30, 2017 and November 30, 2016.                     | F-3
|Statement of Changes in Stockholders Equity (Deficit) for the Years Ended November 30, 2017 and November 30, 2016. | F-4
|Statements of Cash Flows for the Years Ended November 30, 2017 and November 30, 2016.                              | F-5
|Notes to Financial Statements                                                                                      | F-6












REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM



To the Board of Directors of

Daniels Corporate Advisory Company, Inc.



Opinion on the Financial Statements



We have audited the accompanying
consolidated balance sheets of Daniels Corporate Advisory Company, Inc. ("the Company") as of November 30, 2017 and 2016
and the related consolidated statements of operations, stockholders' equity and cash flows for the years then ended. In our opinion,
the financial statements present fairly, in all material respects, the financial position of the Company as of November 30, 2017
and 2016, and the results of its operations and its cash flows for each of the two years in the period ended November 30, 2017
and 2016, in conformity with generally accepted accounting principles



Basis for Opinion

These financial statements
are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements
based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States)
("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits
in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that
we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement,
whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial
statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining,
on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating
the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of
the financial statements. We believe that our audits provide 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 the Company as of November
30, 2017 and 2016 and the results of their operations and their cash flows for each of the years in the period ended November 30,
2017 and 2016 in conformity with accounting principles generally accepted in the United States of America.



Matter of Emphasis



The accompanying consolidated
financial statements have been prepared assuming that the Company will continue as a going concern. As described in Note 5 to the
consolidated financial statements, the Company has suffered recurring losses from operations and negative cash flows from operating
activities that raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to
these matters are also described in Note 5. The consolidated financial statements do not include any adjustments that might result
from the outcome of this uncertainty.



/s/ Thayer O’Neal Company, LLC



Thayer O’Neal Company, LLC



We have served as the Company's auditor since
2018



Houston, Texas

July 13, 2018














Daniels Corporate Advisory Company,
Inc.

Consolidated Balance Sheets





|                                                                                                                                                                              |  | November 30, |            | November 30,
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | ------------ | ---------- | ------------
|                                                                                                                                                                              |  | 2017         |            | 2016        
|                                                                                                                                                                              |  |              |            |             
|ASSETS                                                                                                                                                                        |  |              |            |             
|Current assets:                                                                                                                                                               |  |              |            |             
|Cash and cash equivalents                                                                                                                                                     |  | $            | (3         | )           
|Deposits                                                                                                                                                                      |  |              | —          |             
|Investments                                                                                                                                                                   |  |              | —          |             
|Total current assets                                                                                                                                                          |  |              | (3         | )           
|Total assets                                                                                                                                                                  |  | $            | (3         | )           
|                                                                                                                                                                              |  |              |            |             
|LIABILITIES AND STOCKHOLDERS' DEFICIT                                                                                                                                         |  |              |            |             
|Current liabilities:                                                                                                                                                          |  |              |            |             
|Accounts payable and accrued liabilities                                                                                                                                      |  | $            | 249,014    |             
|Derivative liabilities                                                                                                                                                        |  |              | 362,091    |             
|Notes payable, related party                                                                                                                                                  |  |              | 685,000    |             
|Notes payable, net of loan discounts                                                                                                                                          |  |              | 241,737    |             
|Total current liabilities                                                                                                                                                     |  |              | 1,537,842  |             
|Related party payables                                                                                                                                                        |  |              | 10,200     |             
|Total liabilities                                                                                                                                                             |  |              | 1,548,042  |             
|                                                                                                                                                                              |  |              |            |             
|Commitments and contingencies                                                                                                                                                 |  |              | —          |             
|                                                                                                                                                                              |  |              |            |             
|Stockholders' Deficit:                                                                                                                                                        |  |              |            |             
|Preferred stock, $0.001 par value. 100,000 shares authorized; 100,000 shares issued and outstanding as of November 30, 2017 and 2016, respectively                            |  |              | 100        |             
|Common stock, $0.001 par value. 6,000,000,000 shares authorized; 3,513,247,802 and 2,686,756,136 shares issued and outstanding as of November 30, 2017 and 2016, respectively |  |              | 3,513,248  |             
|Additional paid-in capital                                                                                                                                                    |  |              | 3,172,491  |             
|Accumulated deficit                                                                                                                                                           |  |              | (8,169,535 | )           
|Accumulated other comprehensive loss                                                                                                                                          |  |              | (64,349    | )           
|Total stockholders' deficit                                                                                                                                                   |  |              | (1,548,045 | )           
|Total liabilities and stockholders' deficit                                                                                                                                   |  | $            | (3         | )           







The accompanying notes are an integral
part of these financial statements.






Daniels Corporate Advisory Company,
Inc.

Consolidated Statements of Operations
and Comprehensive Loss





|                                                      |  | Year Ended November 30, |               | Year Ended November 30,
|----------------------------------------------------- |  | ----------------------- | ------------- | -----------------------
|                                                      |  | 2017                    |               | 2016                   
|                                                      |  |                         |               |                        
|Revenue                                               |  | $                       | —             |                        
|Operating expenses                                    |  |                         | 145,085       |                        
|Income (loss) from operations                         |  |                         | (145,085      | )                      
|Other income (expense)                                |  |                         |               |                        
|Impairment                                            |  |                         | —             |                        
|Derivative expense                                    |  |                         | (101,849      | )                      
|Gain (loss) on derivative liabilities                 |  |                         | 23,792        |                        
|Gain (loss) on retirement of debt                     |  |                         | 22,000        |                        
|Gain (loss) on sale of investment                     |  |                         | —             |                        
|Interest income (expense), net                        |  |                         | (80,402       | )                      
|Total other income (expense)                          |  |                         | (136,459      | )                      
|Income (loss) before income taxes                     |  |                         | (281,544      | )                      
|Provision for income taxes (benefit)                  |  |                         | —             |                        
|Net income (loss) before discontinued operations      |  |                         | (281,544      | )                      
|Net income (loss) from discontinued operations        |  |                         | —             |                        
|Net income (loss)                                     |  |                         | (281,544      | )                      
|                                                      |  |                         |               |                        
|Basic and diluted earnings (loss) per common share    |  | $                       | (0.00         | )                      
|                                                      |  |                         |               |                        
|Weighted-average number of common shares outstanding: |  |                         |               |                        
|Basic and diluted                                     |  |                         | 3,382,312,619 |                        
|                                                      |  |                         |               |                        
|Comprehensive loss:                                   |  |                         |               |                        
|Net income (loss)                                     |  | $                       | (281,544      | )                      
|Unrealized gain (loss)                                |  |                         | (5,900        | )                      
|Comprehensive income (loss)                           |  | $                       | (287,444      | )                      





The accompanying notes are an integral
part of these financial statements.








Daniels Corporate Advisory Company,
Inc.

Consolidated Statement of Changes
in Stockholders’ Equity (Deficit)

For the years Ended November 30, 2017
and 2016





|                                                                                         |  |                 |         |              |  |         |     |             |  |               |               |               |  | Accumulated |           |        
|---------------------------------------------------------------------------------------- |  | --------------- | ------- | ------------ |  | ------- | --- | ----------- |  | ------------- | ------------- | ------------- |  | ----------- | --------- | -------
|                                                                                         |  |                 |         |              |  |         |     |             |  | Additional    |               |               |  | Other       |           | Total  
|                                                                                         |  | Preferred Stock |         | Common Stock |  | Paid-in |     | Accumulated |  | Comprehensive |               | Stockholders'
|                                                                                         |  | Shares          |         | Amount       |  | Shares  |     | Amount      |  | Capital       |               | Deficit       |  | Income      |           | Deficit
|                                                                                         |  |                 |         |              |  |         |     |             |  |               |               |               |  |             |           |        
|Balance, November 30, 2015                                                               |  |                 | 100,000 |              |  | $       | 100 |             |  |               | 86,462,512    |               |  | $           | 86,463    |        
|                                                                                         |  |                 |         |              |  |         |     |             |  |               |               |               |  |             |           |        
|Net income (loss)                                                                        |  |                 | —       |              |  |         | —   |             |  |               | —             |               |  |             | —         |        
|Other unrealized gain (loss)                                                             |  |                 | —       |              |  |         | —   |             |  |               | —             |               |  |             | —         |        
|Issuance of common stock in exchange for consulting, professional and other services     |  |                 | —       |              |  |         | —   |             |  |               | 9,000,000     |               |  |             | 9,000     |        
|Issuance of common stock in connection with the acquisition of certain intangible assets |  |                 | —       |              |  |         | —   |             |  |               | 200,000,000   |               |  |             | 200,000   |        
|Conversion of convertible debentures and accrued interest into common stock              |  |                 | —       |              |  |         | —   |             |  |               | 2,391,293,624 |               |  |             | 2,391,293 |        
|Recognition of beneficial conversion features related to convertible debentures          |  |                 | —       |              |  |         | —   |             |  |               | —             |               |  |             | —         |        
|                                                                                         |  |                 |         |              |  |         |     |             |  |               |               |               |  |             |           |        
|Balance, November 30, 2016                                                               |  |                 | 100,000 |              |  | $       | 100 |             |  |               | 2,686,756,136 |               |  | $           | 2,686,756 |        
|                                                                                         |  |                 |         |              |  |         |     |             |  |               |               |               |  |             |           |        
|Net income (loss)                                                                        |  |                 | —       |              |  |         | —   |             |  |               | —             |               |  |             | —         |        
|Other unrealized gain (loss)                                                             |  |                 | —       |              |  |         | —   |             |  |               | —             |               |  |             | —         |        
|Conversion of convertible debentures and accrued interest into common stock              |  |                 | —       |              |  |         | —   |             |  |               | 826,491,666   |               |  |             | 826,492   |        
|Recognition of beneficial conversion features related to convertible debentures          |  |                 | —       |              |  |         | —   |             |  |               | —             |               |  |             | —         |        
|                                                                                         |  |                 |         |              |  |         |     |             |  |               |               |               |  |             |           |        
|Balance, November 30, 2017                                                               |  |                 | 100,000 |              |  | $       | 100 |             |  |               | 3,513,247,802 |               |  | $           | 3,513,248 |        





The accompanying notes are an integral
part of these financial statements.












Daniels Corporate Advisory Company,
Inc.

Consolidated Statements of Cash Flows





|                                                                                         |  | Year Ended November 30, |          | Year Ended November 30,
|---------------------------------------------------------------------------------------- |  | ----------------------- | -------- | -----------------------
|                                                                                         |  | 2017                    |          | 2016                   
|Cash flows from operating activities of continuing operations:                           |  |                         |          |                        
|Net income (loss)                                                                        |  | $                       | (281,544 | )                      
|Adjustments to reconcile net loss to cash used in operating activities:                  |  |                         |          |                        
|Amortization of debt discount                                                            |  |                         | 54,617   |                        
|Common stock issued in exchange for fees and services                                    |  |                         | —        |                        
|Derivative expense                                                                       |  |                         | 101,849  |                        
|(Gain) loss on derivative liabilities                                                    |  |                         | (23,792  | )                      
|(Gain) loss on retirement of debt                                                        |  |                         | (22,000  | )                      
|Impairment charges                                                                       |  |                         | —        |                        
|Changes in operating assets and liabilities:                                             |  |                         |          |                        
|Prepaid expenses                                                                         |  |                         | —        |                        
|Accounts payable and accrued liabilities                                                 |  |                         | 123,783  |                        
|Net cash provided by (used in) operating activities                                      |  |                         | (47,087  | )                      
|                                                                                         |  |                         |          |                        
|Cash flows from investing activities:                                                    |  |                         |          |                        
|Net cash provided by (used in) financing activities                                      |  |                         | —        |                        
|                                                                                         |  |                         |          |                        
|Cash flows from financing activities:                                                    |  |                         |          |                        
|Repayment of convertible notes                                                           |  |                         | (13,950  | )                      
|Proceeds from related party payables                                                     |  |                         | —        |                        
|Proceeds from issuance of convertible debentures                                         |  |                         | 61,000   |                        
|Net cash provided by (used in) financing activities                                      |  |                         | 47,051   |                        
|                                                                                         |  |                         |          |                        
|Net increase (decrease) in cash and cash equivalents                                     |  |                         | (36      | )                      
|Cash and cash equivalents at beginning of period                                         |  |                         | 33       |                        
|Cash and cash equivalents at end of period                                               |  | $                       | (3       | )                      
|                                                                                         |  |                         |          |                        
|Supplemental disclosure of cash flow information:                                        |  |                         |          |                        
|Cash paid for interest                                                                   |  | $                       | —        |                        
|Cash paid for income taxes                                                               |  | $                       | —        |                        
|                                                                                         |  |                         |          |                        
|Supplemental disclosure of non-cash investing and financing activities:                  |  |                         |          |                        
|Beneficial conversion features and original issuance discounts on convertible debentures |  | $                       | 54,617   |                        
|Common stock issued to reduce convertible and promissory notes payable                   |  | $                       | 19,264   |                        
|Exchange of accrued salary for convertible notes                                         |  | $                       | —        |                        
|Unrealized gain (loss) on securities                                                     |  | $                       | (5,900   | )                      





The accompanying notes are an integral
part of these financial statements.








DANIELS CORPORATE ADVISORY COMPANY,
INC.
NOTES TO FINANCIAL STATEMENTS AS OF NOVEMBER 30, 2017 AND NOVEMBER 30, 2016



NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION



Daniels Corporate
Advisory Company, Inc. (“Daniels” or the “Company”) was incorporated in the State of Nevada on May 2, 2002.
The Company was organized to offer: (a) corporate financial consulting and (b) merchant banking services for public and private
client companies interested in implementing Daniels developed, agreed upon, accelerated growth strategies; including MBO/LBO, Roll-up
Transactions. Merchant banking includes equity funding of the growth of client and service companies, as well as funding equity
of small public companies. The business became a subsidiary in late 2003 as a result of INfe Human Resources, Inc. (a publicly
quoted Nevada Company) acquiring the common stock of Daniels Corporate Advisory Company, Inc. During August 24010, INfe Human Resources,
Inc. underwent a name change to Rhino Human Resources, Inc., but is still public and trades under the same (original) stock symbol:
“IFHR.”



The company has
a growth goal of providing advisory services to business services as well as non-business services client companies. The company
works with companies seeking to create and/or acquire adjunct service businesses, whose services will initially provide better
lifestyles for its existing workforce, and ultimately will be packaged, on an additional profit center basis, for sale to other
small companies for the retention of their employees. The profits generated from all the financial consulting assignments will
be available for venture investment in public or private client companies, as well as other quality business concept/operating
companies, both public and private; through the Daniels’ Merchant Bank Division.



The Daniels Merchant
Bank has an in-house equity funding program, whereby Daniels will participate in consulting client potential growth by helping
finance the growth of public and private client, business service companies, as well as non-business service companies. The Merchant
Bank will also participate in non-client potential growth by the purchase of equity in attractive small public companies whose
growth strategies are in line with a philosophy of growth through leveraged acquisitions.



The Company formed
on October 11, 2013 Daniel’s Logistics Inc. a wholly owned operating subsidiary in the field of logistics was incorporated
in the state of Nevada to take advantage of niche operating opportunities and possible acquisitions in the logistics field. During
the quarter ending May 31, 2015 the Company discontinued these operations until further analysis could be done on the overall effectiveness
of all Company operations.



NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES



Basis of Presentation:







We have prepared the accompanying
consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”)
and in accordance with generally accepted accounting principles in the United States of America. We believe these consolidated
financial statements reflect all adjustments (consisting of normal, recurring adjustments) that are necessary for a fair presentation
of our consolidated financial position and consolidated results of operations for the periods presented.









Election to be treated as an emerging growth company:



For the five-year
period starting in the first quarter of 2012, Daniels if continuing eligibility applies has elected to use the extended transition
period now available for complying with new or revised accounting standards under Section 102(b) (1). This election allows Daniels
to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies
until those standards apply to private companies. As a result of the Company still being eligible, the Daniels financial statements
may not be comparable to companies that comply with public company effective dates.










FASB Codification:



In June 2009, the
FASB issued ASC 105, Generally Accepted Accounting Principles,(“Codification”) effective for interim and annual
reporting periods ending after September 15, 2009. This statement establishes the Codification as the source of authoritative accounting
principles used in the preparation of financial statements in conformity with generally accepted accounting principles. The Codification
does not replace or affect guidance issued by the SEC or its staff. As a result of the Codification, the references to authoritative
accounting pronouncements included herein in this Annual Report now refer to the Codification topic section rather than a specific
accounting rule as was past practice.



Use of Estimates:



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



Risk and Uncertainties:



Our future results
of operations and financial condition will be impacted by the following factors, among others: our lack of capital resources, dependence
on third-party management to operate the companies in which we invest and dependence on the successful development and marketing
of any new products in new and existing markets. Generally, we are unable to predict the future status of these areas of risk and
uncertainty. However, negative trends or conditions in these areas could have an adverse effect on our business.



Cash and Cash Equivalents:



For financial statement
presentation purposes, short-term, highly liquid investments with original maturities of three months or less are considered to
be cash equivalents. The Company maintains its cash accounts at several financial institutions, which at times may exceed the insurable
FDIC limit, but management believes that there is little risk of loss.



Fair Value of Financial Instruments:



In September 2006,
the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure
about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities
as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification
(ASC) 820 ” Fair Value Measurements and Disclosures” (ASC 820) defines fair value as the price that would be
received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based
on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant
assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy
consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets
or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy
are described below:



| | Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.                                                                                                                                                                                                                                                                                                                                                                                                   
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
| | Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability; either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
| | Level 3—Inputs that are both significant to the fair value measurement and unobservable.                                                                                                                                                                                                                                                                                                                                                                                                                                                            












The respective carrying
value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
These financial instruments include investments in available-for-sale securities and accounts payable and accrued expenses. The
Company has also applied ASC 820 for all non-financial assets and liabilities measured at fair value on a non-recurring basis.
The adoption of ASC 820 for non-financial assets and liabilities did not have a significant impact on the Company’s financial
statements.



Investments:



Our investments
consist of common stock of publicly quoted companies and are valued based on the closing stock price. We account for our investments
in accordance with ASC Topic 320, Investments. We have designated our investments at November 30, 2017 and 2016 as available-for-sale
and reported these investments at fair value, with unrealized gains and losses recorded in other comprehensive income (loss). We
determined the fair value of these investments based on the closing quoted stock price on November 30, 2017 and 2016. We base the
cost of the investment sold on the specific identification method using market rates.



Comprehensive Income:



ASC Topic 220 (SFAS
No. 130) establishes standards for reporting comprehensive income and its components. Comprehensive income is defined as the change
in equity during a period from transactions and other events from non-owner sources. Per the consolidated financial statements,
the Company has purchased available-for-sale securities that are subject to this reporting.



Other-Than-Temporary Impairment:



All of our non-marketable
and other investments are subject to a periodic impairment review. Investments are considered to be impaired when a decline in
fair value is judged to be other-than-temporary.



When events or changes
in circumstances indicate that long-lived assets other than goodwill may be impaired, an evaluation is performed to determine if
a write-down to fair value is required. When an asset is classified as held for sale, the asset’s book value is evaluated
and adjusted to the lower of its carrying amount or fair value less cost to sell. In addition, depreciation and amortization ceases
while it is classified as held for sale.



The indicators that we use to identify those events and circumstances
include:



| | the investee’s revenue and earnings trends relative to predefined milestones and overall business prospects;                                                                                                                                                                                                                                                                                                                            
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |                                                                                                                                                                                                                                                                                                                                                                                                                                         
| | the general market conditions in the investee’s industry or geographic area, including regulatory or economic changes;                                                                                                                                                                                                                                                                                                                  
| |                                                                                                                                                                                                                                                                                                                                                                                                                                         
| | factors related to the investee’s ability to remain in business, such as the investee’s liquidity, debt ratios, and the rate at which the investee is using its cash; and                                                                                                                                                                                                                                                               
| |                                                                                                                                                                                                                                                                                                                                                                                                                                         
| | the investee’s receipt of additional funding at a lower valuation. If an investee obtains additional funding at a valuation lower than our carrying amount or a new round of equity funding is required for the investee to remain in business, and the new round of equity does not appear imminent, it is presumed that the investment is other than temporarily impaired, unless specific facts and circumstances indicate otherwise.



Recently Issued Accounting Pronouncements:



The Company has
implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and
does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact
on its financial position or results of operations.












Revenue and Cost Recognition:



The Company applies
paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when
it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following
criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been
rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.





Daniels Corporate Advisory
Company, Inc., generates revenues as a result of corporate financial consulting services which are recognized as services are performed.
Daniels also operates a merchant banking division. During the years ended December 31, 2017 and 2016, the Company did not generate
any revenues.







Fixed Assets:



Fixed assets acquired
would be reported at cost less accumulated depreciation, which is generally provided on the straight-line method over the estimated
useful lives of the assets. Upon sale or retirement of an asset, the related costs and accumulated depreciation are removed from
the accounts and any gain or loss is recognized.



Financing Fees:



Financing fees were
being amortized over the life of the related liability on the straight-line method which is not materially different than using
the effective interest method. All amortization has been expensed since the ongoing staffing operations have discontinued from
which the finance fees were originally accrued.



Net Income (Loss) Per Share



The Company reports basic and diluted earnings per share (EPS) according
to the provisions of ASC Topic 260, which requires the presentation of basic EPS and, for companies with complex capital structures,
diluted EPS. Basic EPS excludes dilution and is computed by dividing net income (loss) available to common stockholders by the
weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income (loss)
available to common stockholders, adjusted by other changes in income or loss that would result from the assumed conversion of
those potential common shares, by the weighted number of common shares and common share equivalents (unless their effect is antidilutive)
outstanding. Common stock equivalents are not included in the computation of diluted earnings per share when the Company reports
a loss because to do so would be anti-dilutive. Thus, these equivalents are not included in the calculation of diluted loss per
share, resulting in basic and diluted loss per share being equal.



NOTE 3 - RELATED PARTY TRANSACTIONS



The Company currently
rents space from Arthur Viola, CEO and shareholder. This is a month to month rental and there is no commitment beyond each month.
The monthly rent expense is $2,025.





Effective December 15,
2015, Mr. Viola entered into a $685,000 convertible promissory note agreement with the Company and forgave all remaining amounts
outstanding at that time. The note matures on December 15, 2018 and bears interest at a rate of 10% per annum. Mr. Viola has the
option to convert any portion of the unpaid principal balance into the Company’s common shares at any time.





During 2016, our
President Arthur Viola infused $10,200 in advances for working capital. These funds were advanced interest free with no payback
terms of twelve months and one day. No repayments have been made against these advances as of November 30, 2017.



NOTE 4 - INVESTMENTS



Investments consist
of a portfolio of common stocks trading on the OTC: BB. Investments held as other assets as long term investments had fair market
values of $0 and $5,900 at November 30, 2017 and November 30, 2016, respectively.



Cash Equivalents
are marketable securities that are available-for-sale and not deemed long term investments by the Company. During the periods ended
November 30, 2017 and 2016, there were no available-for-sale securities sold and gross realized (losses) gains on these sales were
zero. For purpose of determining gross realized gains, the cost of securities when sold is based on the FIFO method of valuation.
Net unrealized holding losses on available-for-sale securities both in cash and investments was $5,900 and $2,126, respectively,
for November 30, 2017 and November 30, 2016 and have been included in accumulated other comprehensive income.












NOTE 5 - GOING CONCERN



The accompanying
financial statements have been prepared assuming that the Company will continue as a going concern. Currently, the Company has
recurring operating losses, and as of November 30, 2017 the Company had a working capital deficit and an accumulated deficit. These
factors raise substantial doubt about the Company’s ability to continue as a going concern. Management believes that the
Company’s capital requirements will depend on many factors including the success of the Company’s development efforts
and its efforts to raise capital. Management also believes the Company needs to raise additional capital for working capital purposes.
There is no assurance that such financing will be available in the future. The conditions described above raise substantial doubt
about our ability to continue as a going concern. The financial statements of the Company do not include any adjustments relating
to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary
should the Company be unable to continue as a going concern.



NOTE 6 - COMMITMENTS AND CONTINGENCIES



Commitments:



The Company currently has no long-term
commitments.



Contingencies:



None



NOTE 7 - INCOME TAXES



As of November 30,
2017, the Company had approximately $8,169,535 in net operating loss carry forwards for federal income tax purposes which expire
between 2018 and 2034. Generally, these can be carried forward and applied against future taxable income at the tax rate applicable
at that time. We are currently using a 21% effective tax rate for our projected available net operating loss carry-forward. However,
as a result of potential stock offerings and stock issuance in connection with potential acquisitions, as well as the possibility
of the Company not realizing its business plan objectives and having future taxable income to offset, the Company’s use of
these NOLs may be limited under the provisions of Section 382 of the Internal Revenue Code of 1986, as amended. The Company is
in the process of evaluating the implications of Section 382 on its ability to utilize some or all of its NOLs.



Components of deferred tax assets and
(liabilities) are as follows:



|                                                      |  | 30-Nov-17 |           | 30-Nov-16
|----------------------------------------------------- |  | --------- | --------- | ---------
|Net operating loss carry forwards valuation available |  | $         | 8,169,535 |          
|                                                      |  |           |           |          
|Valuation Allowances                                  |  |           | 8,169,535 |          
|Deferred Tax Asset                                    |  | $         | –         |          



The effective tax rate is as follows:



|Statutory Federal Rate        |  |  | 21  | % 
|----------------------------- |  |  | --- | --
|Effect of Valuation Allowance |  |  | (21 | %)
|Effective Rate                |  |  | 0   | % 



In accordance with
FASB ASC 740 “Income Taxes”, valuation allowances are provided against deferred tax assets, if based on the weight
of available evidence, some or all of the deferred tax assets may or will not be realized. The Company has evaluated its ability
to realize some or all of the deferred tax assets on its balance sheet and has established a valuation allowance in the amount
of the full NOL at November 30, 2017. The Company did not utilize any NOL deductions for the full fiscal year ended November 30,
2017.










NOTE 8 - NOTES PAYABLE



Other than as described
below, there were no issuances of securities without registration under the Securities Act of 1933 during the reporting period
which were not previously included in our previous form 10K.



On April 28, 2015,
the Company entered in convertible note agreement with a private and accredited investor, KBM Capital, in the amount of $69,000,
unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on October 28, 2015. After six months,
the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at
any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is
considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using
the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%;
and, historical volatility rates ranging from 195% to 236%. The principal amount of this note was fully satisfied as of November
30, 2017.



On May 14, 2015,
the Company entered in convertible note agreement with a private and accredited investor, KBM Capital, in the amount of $50,000,
unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on November 14, 2015. After six months,
the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at
any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is
considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using
the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%;
and, historical volatility rates ranging from 195% to 236%. The principal amount of this note was fully satisfied as of November
30, 2017.



On May 15, 2015,
the Company entered in convertible note agreement with a private and accredited investor, Actus Capital, in the amount of $55,000,
unsecured, with principal and interest (stated at 10%) amounts due and payable upon maturity on February 15, 2016. After nine months,
the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at
any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is
considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using
the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%;
and, historical volatility rates ranging from 195% to 236%. The principal amount of this note was fully satisfied as of November
30, 2017.



On August 18, 2015,
the Company entered in convertible note agreement with a private and accredited investor, Vis Vires Group, in the amount of $26,000,
unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on February 14, 2016. After six months,
the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at
any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is
considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using
the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%;
and, historical volatility rates ranging from 195% to 236%. The principal amount of this note was fully satisfied as of November
30, 2017.



On August 27, 2015,
the Company entered in convertible note agreement with a private and accredited investor, JMJ Capital, in the amount of $25,000,
unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on August 27, 2017. After six months,
the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at
any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is
considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using
the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%;
and, historical volatility rates ranging from 195% to 236%. The principal amount of this note was fully satisfied as of November
30, 2017.












On August 31, 2015,
the Company entered in convertible note agreement with a private and accredited investor, LG Capital, in the amount of $75,000,
unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on February 28, 2016. After six months,
the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at
any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is
considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using
the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%;
and, historical volatility rates ranging from 195% to 236%. As of November 30, 2017, the note balance was $55,224 and all associated
loan discounts were fully amortized.





On September 16,
2015, the Company entered in convertible note agreement with a private and accredited investor, Essex Capital LLC, in the amount
of $50,800, unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on March 16, 2016. After
six months, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common
shares at any time. $37,500 of this principal was from our original April 28, 2015 note with LG Capital and the rest was cash infusion.
The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered
to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes
model and the following assumptions: Risk-free interest rates ranging from .03% to .08%; Dividend rate of 0%; and, historical volatility
rates ranging from 195% to 236%. The principal amount of this note was fully satisfied as of November 30, 2017.



On December 15,
2015, the Company entered in convertible note agreement with a private and accredited investor, JMJ Capital, in the amount of $31,111,
unsecured, with principal and interest (stated at 8%) amounts due and payable upon maturity on December 15, 2017. After six months,
the note holder has the option to convert any portion of the unpaid principal balance into the Company’s common shares at
any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s stock and is
considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion feature using
the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .16%; Dividend rate of 0%;
and, historical volatility rates ranging from 208% to 269%. On November 14, 2016, the Company entered into a settlement agreement
with JMJ Capital whereby it repaid $6,200 in cash in exchange for the forgiveness of all remaining principal and accrued interest
balances outstanding.



On December 30,
2015, the Company entered in convertible note agreement with a private and accredited investor, Auctus Private Equity Fund LLC,
in the amount of $130,000, unsecured, with principal and interest (stated at 10%) amounts due and payable upon maturity on September
30, 2016. After six months, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s
common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s
stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion
feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .16%; Dividend
rate of 0%; and, historical volatility rates ranging from 208% to 269%. As of November 30, 2017, the note balance was $119,013
and all associated loan discounts were fully amortized.



On January 21, 2016,
the Company entered in convertible note agreement with a private and accredited investor, John De La Cross Capital Partners Inc.,
in the amount of $8,000, unsecured, with principal and interest (stated at 5%) amounts due and payable upon demand. The note holder
has the option to convert any portion of the unpaid principal balance into the Company’s common shares at any time. The Company
has determined that the conversion feature in this note is not indexed to the Company’s stock and is considered to be a derivative
that requires bifurcation. The Company calculated the fair value of this conversion feature using the Black-Scholes model and the
following assumptions: Risk-free interest rates ranging from .03% to .16%; Dividend rate of 0%; and, historical volatility rates
ranging from 208% to 269%. As of November 30, 2017, the note balance was $6,500 and all associated loan discounts were fully amortized.



On November 23,
2016, the Company entered in convertible note agreement with a private and accredited investor, Auctus Private Equity Fund LLC,
in the amount of $61,000, unsecured, with principal and interest (stated at 12%) amounts due and payable upon maturity on August
23, 2017. After six months, the note holder has the option to convert any portion of the unpaid principal balance into the Company’s
common shares at any time. The Company has determined that the conversion feature in this note is not indexed to the Company’s
stock and is considered to be a derivative that requires bifurcation. The Company calculated the fair value of this conversion
feature using the Black-Scholes model and the following assumptions: Risk-free interest rates ranging from .03% to .16%; Dividend
rate of 0%; and, historical volatility rates ranging from 208% to 269%. As of November 30, 2017, the note balance was $61,000 and
all associated loan discounts were fully amortized.










NOTE 9 - DERIVATIVE LIABILITIES



The Company accounts
for derivative financial instruments in accordance with ASC 815, which requires that all derivative financial instruments be recorded
in the balance sheets either as assets or liabilities at fair value.



The Company’s
derivative liability is an embedded derivative associated with one of the Company’s convertible promissory notes. The convertible
promissory notes were issued at various times but with similar terms and are therefore being termed as one instrument for this
footnote, (the “Note”), is a hybrid instruments which contain an embedded derivative feature which would individually
warrant separate accounting as a derivative instrument under Paragraph 815-10-05-4. The embedded derivative feature includes the
conversion feature to the Note. Pursuant to Paragraph 815-10-05-4, the value of the embedded derivative liability has been bifurcated
from the debt host contract and recorded as a derivative liability resulting in a reduction of the initial carrying amount (as
unamortized discount) of the notes, which are amortized as debt discount to be presented in other (income) expenses in the statements
of operations using the effective interest method over the life of the notes.



The embedded derivative
within the note have been valued using the Black Scholes approach, recorded at fair value at the date of issuance; and marked-to-market
at each reporting period end date with changes in fair value recorded in the Company’s statements of operations as “change
in the fair value of derivative instrument”.



As of November 30,
2017 and November 30, 2016, the estimated fair value of derivative liability was determined to be $362,091 and $284,034, respectively.
During the year to date net additional derivative liabilities of $101,849 were recognized. The change in the fair value of derivative
liabilities for the year ended November 30, 2017 was $23,792 resulting in an aggregate gain on derivative liabilities.



Summary of Fair Value of Financial
Assets and Liabilities Measured on a Recurring Basis



Financial assets
and liabilities measured at fair value on a recurring basis are summarized below and disclosed ay November 30, 2016:



|                                             |  |   |                |  |  |   | Fair Value Measurement Using
|-------------------------------------------- |  | - | -------------- |  |  | - | ----------------------------
|                                             |  |   | Carrying Value |  |  |   | Level 1                     
|Derivative liabilities on conversion feature |  |   | 284,034        |  |  |   | –                           
|Total derivative liabilities                 |  | $ | 284,034        |  |  | $ | –                           



Summary of Fair Value of Financial Assets and Liabilities
Measured on a Recurring Basis



Financial assets
and liabilities measured at fair value on a recurring basis are summarized below and disclosed November 30, 2017:



|                                             |  |                |         |  | Fair Value Measurement Using |  
|-------------------------------------------- |  | -------------- | ------- |  | ---------------------------- | -
|                                             |  | Carrying Value |         |  | Level 1                      |  
|Derivative liabilities on conversion feature |  |                | 362,091 |  |                              |  
|Total derivative liabilities                 |  | $              | 362,091 |  |                              | $














Summary of the Changes in Fair Value of Level 3 Financial
Liabilities



The table below
provides a summary of the changes in fair value of all financial assets and liabilities measured at fair value on a recurring
basis using significant unobservable inputs (Level 3) during the year ended November 30, 2017 and 2016:





|                              |  | Derivative Liability
|----------------------------- |  | --------------------
|Fair value, November 30, 2015 |  | $                   
|Additions                     |  |                     
|Change in fair value          |  |                     
|Fair value, November 30, 2016 |  |                     
|Additions                     |  |                     
|Change in fair value          |  |                     
|Fair value, November 30, 2017 |  | $                   





NOTE 10 - LEGAL PROCEEDINGS



We are not engaged
in any litigation, and management is unaware of any claims or complaints that could result in future
litigation. Management will seek to minimize disputes with its customers but recognizes the inevitability of legal action in today’s
business environment as an unfortunate price of conducting business.



NOTE 11 - SUBSEQUENT EVENTS





In accordance with FASB ASC 855-10 Subsequent
Events, the Company has analyzed its operations subsequent to December 31, 2017 to the date these consolidated financial statements
were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial
statements, except as follows:



The Company amended its convertible note agreement,
dated November 23, 2016, with Auctus Private Equity Fund LLC to allow for additional principal borrowings. As of July 13, 2018,
the Company has borrowed an additional $36,000 in principal under this amended convertible note agreement.



Through July 13, 2018, Auctus Private Equity
Fund LLC has converted $17,805 in note principal and/or accrued interest payable into 712,203,700 shares of the Company’s
common stock.












| | 2. | List of Exhibits
| | -- | ----------------



|Exhibit No. |  | Description                                                                                                                    
|----------- |  | -------------------------------------------------------------------------------------------------------------------------------
|            |  |                                                                                                                                
|31.1*       |  | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
|            |  |                                                                                                                                
|32.1*       |  | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.



* Filed herewith

+ Management contract or compensatory plan or arrangement.










SIGNATURES



Pursuant to the
requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized.



| | DANIELS CORPORATE ADVISORY COMPANY, INC.
| | ----------------------------------------
| |                                         
| | By:                                     
| |                                         
| |                                         
| |                                         
| |                                         



Pursuant to the
requirements of the Securities Act of 1934, this report has been signed below by the following persons on behalf of the Registrant
and in the capacity and on the dates indicated.



|Signature           |  | Title                                                       |  | Date         
|------------------- |  | ----------------------------------------------------------- |  | -------------
|                    |  |                                                             |  |              
|/S/ ARTHUR D. VIOLA |  | President and Chief Executive Officer                       |  | July
16, 2018
|Arthur D. Viola     |  | (Principal Executive Officer)Acting Chief Financial Officer |  |              
|                    |  | (Principal Financial and Accounting Officer)Director        |  |