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,
2014





| ̈ | 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                                                
|(State or Other Jurisdiction of                       
|Incorporation or Organization)                        



|Parker Towers, 104-60, Queens Boulevard12th 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  þ



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  þ



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  þ     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  þ     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                             | þ  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  þ



The aggregate market
value of the voting and non-voting common equity held by non-affiliates of the registrant as of February 21, 2014 based upon the
closing price as of such date was $9,831.



As of February 21,
2015, 10,794,319 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.	RESERVED.
        
        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.






























PART I



|Item  1. | Business.
|-------- | ---------



Overview



Daniels Corporate Advisory
intends to provide the corporate strategy consulting services noted below, through two methods: first prior to the issuance of
additional shares in a private placement or a registered offering, Mr. Viola will loan Daniels Corporate Advisory the necessary
capital to accomplish the initial purchase of rights to be the provider of choice to offer a financial specialty called corporate
strategy to clients networks of other financial/business services companies.  While rights agreements of this nature
are not typical, senior management, drawing on personal contacts, believes that offering to provide a very select service that
is very costly to create in-house and will augment other financial services already being offered/implemented by the financial/business
services firm entering into the rights agreement with Daniels Corporate Advisory, will be an acceptable addition.  However,
there is no assurance that has time goes by a 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 network member of a financial/business services client, 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)
include market analysis, negotiation, deal structure and determination of finance alternatives for the creation of joint-ventures,
marketing agreements, new product/creation additions and acquisitions.  Daniels Corporate Advisory 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.  We will need to raise approximately $150,000 in the future to hire the most seasoned
consultants as full time senior management and/or as our advisory board.  While conversations with various parties have
taken place, nothing has been finalized and there is no assurance that these funds will be raised.



A key service to be
provided to clients is their recommendation to financing options/sources and our participation in the negotiation of amounts and
terms.  The average cost of financing for any one of the accelerated growth alternatives mentioned above may be below
market because of our participation, as the client may be offered in-house, short-term financing at preferential rates/terms.  To
accommodate these needs, going forward, we plan to engage in our own financing in the future.  We have not decided on
the amount or timing of any such financing.  It is at the discretion of our sole officer, Mr. Viola, whether these funds
are offered, with the decision to participate based upon the long term growth potential of the client, its current projections
for the availability of excess cash flows for repayment of the advanced funds which would be provided by Daniels Corporate Advisory
as low interest rate loans for short term working capital additions and with the understanding Daniels Corporate Advisory will
be retained for further advisory.



Services will also
be provided in corporate financial advisory, which, like corporate strategy, is a specialized segment of corporate advisory.  It
deals more with operations/cost control issues that can be done in-house with the aid of our professionals.  The corporate
strategy and corporate financial advisory expertise that we will offer would be extremely expensive to do in-house by any potential
financial service firm retaining Daniels Corporate Advisory, because of the talent compensation costs involved on a full time basis.  Daniels
Corporate Advisory, even though it currently lacks financing to operate on a viable scale, is still able to provide its specialized
services to its one client through our chairman, Arthur D. Viola.  Also it takes time and money to organize a qualified
team that can work together, in a variety of industry environments.  Daniels Corporate Advisory has already assembled
a team through verbal agreements and with no contingent compensation being offered or asked for by the interested parties, whom
are all professionals known personally by Mr. Viola.  These verbal agreements may be formalized once subsequent financing
of at least $100,000 is achieved.  In the interim, and going forward, should financing not be available, Mr. Viola will
personally loan funding, if necessary, to retain those professionals needed to complete the current corporate strategy assignment
and commence any other.  The potential profits contemplated from the sales of appreciate equity upon completion of the
corporate strategy assignment of our one client is expected to provide adequate working capital for our internal needs for the
next assignment.  Our sole officer, Mr. Viola, believes we will be cash flow positive at that time.  Open communication
has transpired amongst the team over the past six months to assure it will be able to react quickly in any situation.  In
addition, we may use our own in-house funds initially provided by Mr. Viola and from any potential profits from our one corporate
strategy assignment for any implementation process; something none of the potential financial/business service clients like accounting,
financial planning, estate planning, tax firms and those other firms specifically earmarked by Daniels Corporate Advisory to approach
for business will not do because of rules set up by their industry or government regulatory bodies/authorities.  This
could be a costly method for Daniels Corporate Advisory to gain business, but it is believed by our senior management to be one
of the fastest ways to fill our pipeline and produce profits enabling Daniels Corporate Advisory to direct hire the most seasoned
independent contractor/consultants as additions to our senior management.





The second method Daniels
Corporate Advisory will use to provide its corporate strategy consulting services is more direct and less costly.  It
will mean the development of advertising and end-user, client referrals.  Name brand recognition is expected to be created
after one or two successful corporate strategy assignments and the publicizing of these events on web sites related to this specialty
and through an aggressive in-house direct-marketing campaign to micro-cap public companies.



Daniels Corporate Advisory
is operating at the present time through the corporate strategy segment of its business.  Our sole officer, Mr. Viola,
is providing preliminary services to one additional client potential, in addition to our one contracted client, as we continue
to negotiate the equity portion of fee arrangements.  Our one contracted client has already paid the retainer portion
of its fee and has agreed to the portion of the fee to be paid through stock participation.  Once the full cash retainer
amount is paid a formal contract will be entered into between client and Daniels Corporate Advisory.  The scope of the
contracted client’s corporate strategy assignment is being developed with planned additions to our staff being determined
based on the requirements to do the assignment.  The shares received as part payment of the retainer will be handled
in the following manner: part will be sold off at the culmination of the advisory assignment for consultant payments and the balance
will be held in an in-house portfolio to be sold off as funds are needed for expansion in the future.  Our sole officer,
Mr. Viola, expects to effectively carry out the current corporate strategy assignment through the use of his own personal reserves.  In
addition, potential candidates for our advisory board are being reviewed.  The merchant banking segment of our business
model will become operational if funding is raised in the future, either through loans, or by a Private Placement Offering.



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 coupled with an assumed resulting improvement in the client’s common stock price, added financing
options are expected to materialize for the benefit of 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



Daniels Corporate Advisory conducts on-going
networking and business development in corporate strategy and consulting, primarily through chairman to chairman contacts.
A full range of disciplines are being offered to the  nano-cap  public  company  through  this
personalized chairman to chairman networking to keep initial marketing costs at a minimum. Daniels Corporate Advisory will advises
its clients on operational strategies, market-planning, senior oversight management and financial alternatives consulting on optimum
paths for the client to take; which could include but not be limited to external growth alternatives requiring advisory on M &
A, levered transactions, capital structure, bridge loans, and equity financing. In order to effectively advise for the optimum
market value of the clients’ stock the status of the client’s common stock must be improved, if necessary



Business Strategy - Current Operational
Strategy & Current Client Projects:



Daniels creates and
implements corporate strategy alternatives for the mini-cap public or private company client.   Through the singular,
full-time efforts of its Chairman and several initial independent contractor specialists working on a “when needed basis,”
soon to be full time employees, Daniels provides an outsourced talent pool of senior level executive and visionary talent on an
affordable basis for the mini-cap company.  The client pays a reasonable cash upfront retainer, work- in-progress retainers
and a final cash retainer determined by results.



Daniels may provide
the client with multiple corporate strategies /opportunities including joint-ventures, marketing opportunity agreements and/or
a variety of 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.  For the public client company, our recommended consensus
is implemented through an optimum deal structure so that the possibility exists, in "One Step," for the client to achieve
the necessary financial criteria - (Net Worth and Pre-tax Earnings) for listing on a Major US Stock Exchange, (American/Small Cap
NASDAQ). The Goal: Within fourteen to twenty-four months from commencement of a Corporate Strategy Assignment, financial results
should be forthcoming and recorded in SEC Filings, a highly-credible, expanded Board and Senior Management Team assembled and the
Exchange listing process guided to completion, all by Daniels.



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.



In addition to the
“specific need” contracted for within the Corporate Advisory Assignment, Daniels Senior Management may elect to also
create and provide implementation Advisory to the client on multiple business opportunities including but not limited to a variety
of potential acquisitions structured in LBO format. This will allow the client entry into other promising new market niches and/or
its further expansion into established ones. Every effort will be made by Daniels through all phases of an Assignment to structure
generic and/or external growth alternatives to help the client achieve the necessary financial criteria - (Net Worth and Pre-tax
Earnings) for listing on a Major US Stock Exchange, (American/Small Cap NASDAQ).



Current Project:  Start-Up:
Daniels Logistics, Inc.



During our 2013 fiscal
year, (ending November 30, 2013), Daniels, performed an extensive due diligence and market-planning analysis review of the Logistics
Industry, specifically the feasibility of entrance into and profitability for a start-up company in the most profitable market-niches
in “Supply Chain Management;” The consensus results were very positive causing Daniels to create newly-incorporated
100% owned Subsidiary: “Daniels Logistics, Inc.” The subsidiary entered initial specified market niches, as Consultants
/ Advisors to clients by analyzing the segments in their Supply Chain where Daniels Logistics, Inc. (through its Independent Contractor
Logistics specialists) could network to develop/provide a lower-cost option for the client with Daniels Logistics, Inc. then also
acting in the advisory capacity of facilitator. Through its current, limited, hand-picked, client base, Daniels Logistics, Inc.
has entered selective domestic US Areas as well as some Foreign Markets; all, in the estimation of the Daniels Team, possessing
the most promise for profitability based an extensive analysis.





OPTIMUM GROWTH STRATEGY:



Twelve to Twenty four Month Horizons
for Daniels ' Objectives:



The funding received
in our recent offering should provide sufficient working capital to establish a quality, in-house Senior Management Team and to
provide retainers for our outsourced independent contractor advisors for one micro-cap public company client (to be added and advised)
and to fund the development/expansion of Daniels Logistics, Inc., our wholly owned subsidiary. We plan to expand our logistics
subsidiary profitable niches within the supply chain management segment of the Transportation Industry. We intend to keep this
Offering open until December 31, 2014, should  that  be  necessary,  in  order  to  raise  the  necessary
funding  to implement our   two  pronged  growth  strategy.



Daniels' believes that
the validity of our corporate strategy model will be proven through the success of its newly-formed subsidiary, Daniels Logistics,
Inc. We intend to use our publicly traded common stock, in a variety of  securities  packages,  to  finance  a  subsidiary  start-up,  initially  for  generic  sales  growth
prospects. Potential exit strategies, which will be developed for optimizing the potential of the subsidiary and a return on corporate
capital, could include bringing the subsidiary public or merging it with a public company operating in one of the more profitable
niches of the specific market. This same corporate strategy model will be applied to any independent mini-cap public client. The
client will experience a very limited dilution financing option provided primarily from capital raised in this Offering.



We believe our business
model to be scalable. Based upon the success of the initial corporate strategy consulting assignments and/or the development of
its own subsidiary and its ultimate launch in the public market; Daniels could achieve the critical mass, itself, for listing of
our common stock on a major stock exchange. We would then achieve one of our main goals as a provider of corporate strategy advisory
and low-cost financing for strategy implementation for our clients.



Sales and Marketing



Daniels senior management will
concentrate its efforts to expand its corporate strategy advisory and consulting (for implementation of assignment results) services
and related specialties in the nano-cap segment of the public market, 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 above.  Daniels
objective is to create and help manage implementation of accelerated expansion strategies; in so doing it may from time to time
provide investment in a client company to help achieve the optimum results.





Competition



We  believe  that  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, which would likely sacrifice market share.  Sales
and overall profitability could be reduced in either case.  In addition, competitors may enter our existing markets,
or we may be unable to compete successfully against existing or new competition.



The corporate financial
services merchant banking/private equity industries are very competitive and fragmented in the market niche in which Daniels Corporate
Advisory operates. There are limited barriers to entry and new competitors frequently enter the market. A significant number of
our competitors possess substantially greater resources than we possess. Additionally, we face substantial competition for potential
clients and for technical and professional personnel from providers of similar financial specialties, which range from giant national
companies headquartered on Wall Street to local well known affiliates of some of the largest accounting firms in the United States.



Large national companies
that offer corporate financial consulting and merchant banking services capabilities could easily expand into the nano cap niche
intended for occupation by Daniels Corporate Advisory. Other companies with whom we compete include the affiliates of well known,
national accounting firms. Numerous, local, owner-operated finder entities and their capital referral networks are also competitors,
and each geographical market generally has many competitors. National and regional consulting firms also offer similar financial
advisory services and capital networking advice. In addition, we will always be exposed to the risk that certain of our prospective
clients will decide to hire. Full-time senior corporate development, market-planning and finance executives who can provide the
relevant services internally.







|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. During our existence, we have booked approximately $100,000 in revenues. Following the spin-off,
we expect that we will be able to practice our specialties and be paid at the going consultation rate instead of at the much lower
rates of the past.



Limited revenues and ongoing losses.



Since inception, Daniels Corporate Advisory
has generated approximately 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.



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 as a result of 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 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 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.



As a result of our
short and sporadic operating history, it is 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 adversely affect the
operations of our business, and could have a very negative impact on our ability to fulfill on our business plan.



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 the right to vote 50,000,000 shares of our common
stock in any election or event. This concentration of ownership could discourage or prevent a potential takeover of Daniels Corporate
Advisory that might otherwise result in your receiving a premium over the market price for your common stock.



Arthur D. Viola owns
100,000 shares of our super voting preferred stock entitling him to the right to vote 50,000,000 shares of our common stock in
any election or event. This concentration of ownership and voting rights could discourage or prevent a potential takeover of Daniels
Corporate Advisory that might otherwise result in your receiving a premium over the market price for your common stock.



Mr. Viola owns 2,454,500
shares of our common stock as well as I 00,000 shares of the Daniels Corporate Advisory preferred stock which has voting rights
equal to 500 shares of the Daniels Corporate Advisory common stock for every one share of Daniels Corporate Advisory preferred
stock held, which equates to common stock voting rights of 52,454,500 shares of the Daniels Corporate Advisory common stock which
amount exceeds our current outstanding shares of common stock. The result of Mr. Viola 's the ownership and voting rights to 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 your receiving a premium over the market price for your 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 your proportionate ownership and voting rights and could have
a negative impact on the market price of our common stock.



As a consequence, 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 trading levels will not continue.

Pink Quote, informally
known as the “Pink Sheets,” is an electronic quotation system operated by Pink OTC Markets that displays quotes from
broker-dealers for many over-the-counter securities. These securities tend to be inactively quoted stocks, including penny stocks
and those with a narrow geographic interest. Market makers and other brokers can use Pink Quote to publish their bid and ask quotation
prices. The term Pink Sheets is also used to refer to a market tier within the current Pink Quote system.



The Pink Sheets is
not a stock exchange. To be quoted in the Pink Sheets, companies do not need to fulfill any requirements (e.g., filing financial
statements with the SEC). The companies quoted in the Pink Sheets tend to be closely held, extremely small, thinly quoted, or bankrupt.
Most do not meet the minimum U.S. listing requirements for trading on a stock exchange such as the New York Stock Exchange. Many
of these companies do not file periodic reports or audited financial statements with the SEC, making it very difficult for investors
to find reliable, unbiased information about those companies.



The OTCBB is a quotation
service for the Financial Industry Regulatory Authority (“FINRA”) market makers, and not an issuer listing service
or securities market. There are no listing requirements that must be met by an OTCBB issuer. Accordingly, there are no financial
requirements and there is no minimum bid price requirement.



OTCBB companies are
not considered to be “listed.” There are, however, certain requirements an issuer must meet in order for its securities
to be eligible for a market maker to enter a quotation on the OTCBB. In order for a security to be eligible for quotation by a
market maker on the OTCBB, the security must be registered with the Securities and Exchange Commission or other federal regulatory
authority that has proper jurisdiction and the issuer must be current in its required filings with such federal authority.







The stated listing
requirements for the OTCBB are as follows:



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



| | · | Not a black 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.
| | - | ------------------------------------------------------------------------------------------------------------------------------



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 your 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, in the near future, 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 have no intention of issuing shares of preferred stock at
the present time. Any 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 at a later time, 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.



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, in order 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.



The market price for
our common stock is 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 you purchase our common stock may not be indicative of the price that will prevail in the trading market.



The market for our
common stock is 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 a number of 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 in
the event that a large number of 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. As a consequence 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.



As a consequence, 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.



Our issuance of additional common stock
in exchange for services or to repay debt would dilute your 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 Mr. Viola may deem relevant at that time. We have issued shares of our common stock in payment for services
in the past. 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.



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.



You may be unable to sell your common stock at or above your
purchase price, which may result in substantial losses to you.



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 fail 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 be in a position 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,
inasmuch as 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.





RISKS RELATED TO OUR BUSINESS DURING
SLOW ECONOMIC ACTIVITY



Our business environment
including potential real estate projects are running at an extremely slow economic pace and may continue to do so for the foreseeable
future. Our prospects must be considered within that framework and in light of the risks, expenses, delays, problems and difficulties
frequently encountered in the re-establishment of a business. As such, we face risks and uncertainties relating to our ability
to successfully implement our business plan.





WE HAVE AN ACCUMULATED DEFICIT AND MAY
CONTINUE TO HAVE LOSSES IN THE FUTURE, WHICH COULD HAVE A NEGATIVE IMPACT ON OUR OPERATIONS



Since inception, we
have generated an accumulated deficit of $4,848,909 as of November 30, 2013. We are increasing development, growth and acquisition
activity which will result in increased expenses which could result in additional losses in the next 12 months. These losses could
continue until such time, as we are able to generate sufficient revenues to finance our operations and the costs of continuing
expansion. As of November 30, 2013, we had cash and cash equivalents of $2,809.



OUR AUDITORS ISSUED A GOING CONCERN
OPINION WHICH MEANS WE MAY NOT BE ABLE TO ACHIEVE OUR OBJECTIVES AND MAY HAVE TO SUSPEND OR CEASE OPERATIONS.



Our auditors issued
a going concern opinion for the fiscal years ended November 30, 2014 and November 30, 2013. This means that there is substantial
doubt that we can continue as an ongoing business without additional financing and/or generating profits. If we cannot raise additional
capital or generate sufficient revenues to operate profitably, we may have to suspend or cease operations. If that occurs, you
will lose your investment.



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. Those additional issuances of our common stock would
result in a reduction of an existing holder's percentage interest in Broadleaf Capital Partners, Inc.. 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.





OUR COMMON STOCK IS DEEMED A "PENNY
STOCK," WHICH MAY MAKE IT MORE DIFFICULT FOR INVESTORS TO RESELL THEIR SHARES DUE TO SUITABILITY REQUIREMENTS.



The Securities and
Exchange Commission or SEC has adopted regulations which generally define “penny stock” to be an equity security that
has a market price of less than $5.00 per share, subject to specific exemptions. The market price of our common stock on the Bulletin
Board has been substantially less than $5.00 per share and therefore we are currently considered a “penny stock” according
to SEC rules. This designation requires any broker-dealer selling these securities to disclose certain information concerning the
transaction, obtain a written agreement from the purchaser and determine that the purchaser is reasonably suitable to purchase
the securities. These rules limit the ability of broker-dealers to solicit purchases of our common stock and therefore reduce the
liquidity of the public market for our shares.



NEVADA LAW AND OUR CERTIFICATE OF INCORPORATION
MAY PROTECT OUR DIRECTORS FROM CERTAIN TYPES OF LAWSUITS WHICH COULD RESULT IN LIABILITY FOR INFE 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.



SINCE WE HAVE NOT PAID ANY DIVIDENDS
ON OUR COMMON STOCK AND DO NOT INTEND TO DO SO IN THE FORESEEABLE FUTURE, A PURCHASER OF OUR COMMON STOCK WILL ONLY REALIZE AN
ECONOMIC GAIN ON HIS OR HER INVESTMENT FROM AN APPRECIATION, IF ANY, IN THE MARKET PRICE OF OUR COMMON STOCK.



We have never paid, and have no intentions
in the foreseeable future to pay, any cash dividends on our common stock. Therefore an investor in our common stock, in all likelihood,
will only realize a profit on his investment if the market price of our common stock increases in value.



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. These applicable requirements
may first apply to our annual report on Form 10-KSB for the fiscal year ending December 31, 2002. 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.



INVESTORS IN OUR SECURITIES MAY SUFFER DILUTION.



The issuance of shares
of our common stock, or shares of our common stock underlying warrants, options or preferred stock will dilute the equity interest
of existing stockholders who do not have anti-dilution rights and could have a significant adverse effect on the market price of
our common stock. The sale of our common stock acquired at a discount could have a negative impact on the market price of our common
stock and could increase the volatility in the market price of our common stock. 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. Those additional issuances of our common stock would result in a reduction of an existing
holder's percentage interest in Daniels Corporate Advisory, Inc.. Our business, financial condition and results of operations could
suffer adverse consequences if we are unable to obtain additional capital when needed.







|Item  1B. | Unresolved Staff Comments.
|--------- | --------------------------



None.



|Item  2. | Properties.
|-------- | -----------



Daniels Corporate Advisory’s
operational headquarters are in an office service complex 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 no charge. 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. | RESERVED.
|-------- | ---------



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 Range
|Fiscal Year Ended November 30, 2014 |  | High        |      | Low
|First Quarter                       |  | $           | N/A  |     | $ | N/A 
|Second Quarter                      |  |             | N/A  |     |   | N/A 
|Third Quarter                       |  |             | 0.38 |     |   | 0.29
|Fourth Quarter                      |  |             | 0.55 |     |   | 0.12
|                                    |  |             |      |     |   |     
|Fiscal Year Ended November 30, 2013 |  |             |      |     |   |     
|First Quarter                       |  | $           | N/A  |     | $ | N/A 
|Second Quarter                      |  |             | N/A  |     |   | N/A 
|Third Quarter                       |  |             | N/A  |     |   | N/A 
|Fourth Quarter                      |  |             | N/A  |     |   | N/A 
|                                    |  |             |      |     |   |      | 





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



·In October of 2014 the Company issued 450,000 shares of common to RLB Freight for services rendered to the Company. This issuance was intended to be exempt from the registration requirements pursuant to Section 4(2) of the Securities Act of 1933 and Rule 506 promulgated under Regulation D.

In October of 2014 the Company issued 50,000 shares of common to RLB Freight for services rendered to the Company. This issuance was intended to be exempt from the registration requirements pursuant to Section 4(2) of the Securities Act of 1933 and Rule 506 promulgated under Regulation D.







- In October of 2014 the Company issued 450,000 shares of common to RLB Freight for services rendered to
the Company. This issuance was intended to be exempt from the registration requirements pursuant to Section 4(2) of the Securities
Act of 1933 and Rule 506 promulgated under Regulation D.
- In October of 2014 the Company issued 50,000 shares of common to RLB Freight for services rendered to
the Company. This issuance was intended to be exempt from the registration requirements pursuant to Section 4(2) of the Securities
Act of 1933 and Rule 506 promulgated under Regulation D.
- In November of 2014 the Company issued 250,000 shares of common to Wilco for services rendered to the
Company. This issuance was intended to be exempt from the registration requirements pursuant to Section 4(2) of the Securities
Act of 1933 and Rule 506 promulgated under Regulation D.
- In November of 2014 the Company issued 150,000 shares of common to RLB Freight for services rendered
to the Company. This issuance was intended to be exempt from the registration requirements pursuant to Section 4(2) of the Securities
Act of 1933 and Rule 506 promulgated under Regulation D.











|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/A 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:



–Revenue recognition;

–Fair value of assets.

–Use of estimates



Revenue Recognition



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



Revenue from fixed
price testing contracts is generally recorded upon completion of the contracts, which are generally short-term, or upon completion
of identifiable contractual tasks. At the time we enter into a contract that includes multiple tasks, we estimate the amount of
actual labor and other costs that will be required to complete each task based on historical experience. Revenues are recognized
which provide for a profit margin relative to the testing performed. Revenue relative to each task and from contracts which are
time and materials based is recorded as effort is expended. Billings in excess of amounts earned are deferred. Any anticipated
losses on contracts are charged to income when identified. To the extent management does not accurately forecast the level of effort
required to complete a contract, or individual tasks within a contract, and we are unable to negotiate additional billings with
a customer for cost over-runs, we may incur losses on individual contracts. All selling, general and administrative costs are treated
as period costs and expensed as incurred.



For revenue from product
sales, we recognize revenue in accordance with Accounting Standards Codification subtopic 605-10, Revenue Recognition (“ASC
605-10”). ASC 605-10 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence
of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is
reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature
of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to
customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded.
We defer any revenue for which the product has not been delivered or is subject to refund until such time that we and the customer
jointly determine that the product has been delivered or no refund will be required.



ASC 605-10 incorporates
Accounting Standards Codification subtopic 605-25, Multiple-Element Arraignments (“ASC 605-25”). ASC 605-25 addresses
accounting for arrangements that may involve the delivery or performance of multiple products, services and/or rights to use assets.
The effect of implementing ASC 605-25 on our financial position and results of operations was not significant.



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 the operating profits of our logistics subsidiary.  As of November 30, 2014, we had $89,538 in
cash and cash equivalents and a working capital deficit of $410,041.



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 sole 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 who will 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, 2014 to the Year Ended November 30, 2013



Revenues



Sales for the year ended November 30, 2014
were $739,586 compared to $131,360 for the year ended November 30, 2013 an increase of $608,226. All of our 2014 revenue
was from logistics which operated for twelve months as opposed to one month of activity in 2013.



Cost of Sales



During the year ended November 30,
2014, we incurred $446,334 in expenses, compared to $28,664 in the same period ended November 30, 2013 an increase of $417,670.
This is cost of sales relating solely to our logistics subsidiary started in the prior year.



Operating Expenses



During the year ended November 30, 2014, we incurred $424,520
in expenses, compared to $212,642 the same period ended November 30, 2013 an increase of $211,877. Our expenses was about the same
year over year except for stock issued as wages in 2014 for $218,000. There was zero in 2013.



Other Income and Expenses



During the year ended November 30,
2014, we incurred a net income of $502,998 in other items, compared to $27,052 in net expense in the same period ended November
30, 2013 an increase of $26,252. Our major 2014 other income was $500,000 of debt forgiveness. In 2013 the Company had debt forgiveness
of $78,426 which was offset by an impairment charge on an investment of $103,800.



Net Income



The Company had a net income for the year
ended November 30, 2014 of $297,899 compared to a net loss of $5,303 for the year ended November 30, 2013. This increase of $303,202
was in majority due to the due to our increase in logistics activity as described above.









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, 2014 and 2013, 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, 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.



Recently Issued Accounting Pronouncements



There are no other
new accounting pronouncements adopted or enacted during the year ended November 30, 2014 that had, or are expected to have, a material
impact on our financial statements.



|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, 2014. 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, we conducted an evaluation of the effectiveness of our internal control over financial reporting
as of November 30, 2012 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, 2014, we determined 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, 2014 based on criteria established in Internal Control—Integrated Framework issued by COSO.



John Scrudato CPA,
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, 2014.





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 |  |     | 64 |         
|               |  |     |    |         



Biographical
information for our executive officers is set forth below:





Arthur D. Viola
has 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. 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 fiscals year ended November 30, 2013 and November 30, 2012



|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 three 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
2009 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 2014 and
2013.



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 ($) | Bonus ($) | Stock Awards ($) | Option Awards ($) | Non-Equity Incentive Plan Compensation ($) | Nonqualified Deferred Compensation ($) | All Other Compensation ($) | Total ($)
|--------------------------- | ---- | ---------- | --------- | ---------------- | ----------------- | ------------------------------------------ | -------------------------------------- | -------------------------- | ---------
|                            |      |            |           |                  |                   |                                            |                                        |                            |          
|Arthur D. Viola             | 2014 | 100,000    | -0-       | -0-              | -0-               | -0-                                        | -0-                                    | -0-                        | 100,000  
|Arthur D. Viola             | 2013 | 100,000    | -0-       | -0-              | -0-               | -0-                                        | -0-                                    | -0-                        | 100,000  





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, 2014 and November 30, 2013:



|                | Option Awards                                                       | Stock Awards                                                         
|--------------- | ------------------------------------------------------------------- | ---------------------------------------------------------------------
|Name            | Number of Securities Underlying Unexercised Options (#) Exercisable | Number of Securities Underlying Unexercised Options (#) Unexercisable
|A. D. Viola (1) | -0-                                                                 | -0-                                                                  
|A. D. Viola (1) | -0-                                                                 | -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, 2014, 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 February 21, 2015 there were 10,791,319 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



|Name and Address of Beneficial Owner (1)                | Common Stock BeneficiallyOwned (2)Number		Percent | Preferred Stock BeneficiallyOwned (2)Number	Percent
|------------------------------------------------------- | ------------------------------------------------- | ---------------------------------------------------
|Arthur D. Viola (3)                                     | 2,454,500                                         | 24.8                                               
|All directors and officers as a group (two persons) (2) | 2,454,500                                         | 24.8                                               

| |  | 
| |  | 

| | * | Less than one percent.
| | - | ----------------------

| | (1) | 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.
| | --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (2) | Beneficial ownership is determined in accordance with the rules of the SEC. As of February 21, 2014 there 10,791,319 shares
of our common stock issued and outstanding.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (3) | The 100,000 shares of our super voting preferred stock owned by Arthur D. Viola gives him the power to vote 50,000,000 shares
of our common stock, which number exceeds the majority of the issued and outstanding shares of the common stock on the date of
this prospectus.
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



As indicated in the table above, Arthur
D. Viola, our key officer and director, owns 100,000 shares of our preferred stock which equates to 100 percent of our preferred
stock. Our Super Voting preferred stock has voting rights equal to 500 shares of the our common stock for every one share of our
preferred stock held, which equates to voting rights of 50,000,000 shares of the our common stock. The voting rights of our common
stock contained in our preferred stock along with the 2,454,500 common shares will provide Mr. Viola with voting rights equal to
27,454,500 shares of our common stock, which amount exceeds the outstanding 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 John Scrudato CPA for services performed during our last two fiscal years.



|                  |  |                                  |        |  |      |  
|----------------- |  | -------------------------------- | ------ |  | ---- | -
|                  |  | Years Ended
        December 31, |       
|                  |  | 2014                             |        |  | 2013 |  
|Audit fees(1)     |  | $                                | 11,000 |  |      | $
|Tax fees(2)       |  |                                  | —      |  |      |  
|All other fees(3) |  |                                  | 0      |  |      |  
|                  |  |                                  |        |  |      |  
|                  |  | $                                | 11,000 |  |      | $
|                  |  |                                  |        |  |      |  

__________________



| | (1) | Audit fees include professional services rendered for (i) the audit of our annual financial statements for the fiscal years ended November 30, 2014 and 2013, (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, 2014 and November 30, 2013                              |    
|                                                                                                                  |    
|Report of Independent Registered Public Accounting Firm                                                           | F-1
|Balance Sheets as of November 30, 2014 and November 30, 2013                                                      | F-2
|Statements of Income and Expenses for the Years Ended November 30, 2014 and November 30, 2013.                    | F-3
|Statements of Comprehensive Income for the Years Ended November 30, 2014 and November 30, 2013.                   | F-4
|Statement of Changes in Stockholders Equity Expenses for the Years Ended November 30, 2014 and November 30, 2013. | F-5
|Statements of Cash Flows for the Years Ended November 30, 2014 and November 30, 2013.                             | F-6
|Statements of Cash Flows (continued) for the Years Ended November 30, 2014 and November 30, 2013.                 | F-7
|Notes to Financial Statements                                                                                     | F-8





| | 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:                                      | /s/  ARTHUR D. VIOLA                                                         
| |                                          | Arthur D. Viol;a                                                             
| |                                          | President, Chief Executive Officer and
        Acting Chief Financial Officer
| |                                          |                                                                              
| |                                          | Date: February 27, 2015                                                      



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                                                                                                      |  | February 25, 2015
|Arthur D. Viola        |  | (Principal Executive Officer) Acting
        Chief Financial Officer
        (Principal Financial and Accounting Officer)
        Director |  |                  
|                       |  |                                                                                                                                            |  |                  
|                       |  |                                                                                                                                            |  |                  














































































































REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM



To the Board of Directors

Daniels Corporate Advisory Company, Inc.

New York, NY



We have audited the
accompanying balance sheets of Daniels Corporate Advisory Company, Inc., as of November 30, 2014 and 2013 and the related statements
of operations, comprehensive income(loss), changes in stockholders’ equity and cash flows for the years then ended. These
financial statements are the responsibility of Daniels Corporate Advisory Company, Inc. management. Our responsibility is to express
an opinion on these financial statements based on our audits.



We conducted our audits
in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we
plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatements.
The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting.
Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe
that our audits provide a reasonable basis for our opinion.



In our opinion, the
financial statements referred to above present fairly, in all material respects, the financial position of Daniels Corporate Advisory
Company, Inc. as of November 30, 2014 and 2013 and the results of its operations, comprehensive income(loss), changes in stockholders’
equity and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States
of America.



The accompanying financial
statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 5, the Company has
incurred significant losses since inception and has a significant working capital deficit. These factors raise substantial doubt
about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also discussed in
Note 5. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.





/s/ John Scrudato CPA

Califon, New Jersey



February 23, 2014































|                                                                            |                                                             |                                                    |             |           |                   |             |           |        
|--------------------------------------------------------------------------- | ----------------------------------------------------------- | -------------------------------------------------- | ----------- | --------- | ----------------- | ----------- | --------- | -------
|Daniels Corporate Advisory Company, Inc.                                   
|Consolidated Balance Sheets                                                
|                                                                            |                                                             |                                                    |             |           |                   |             |           |        
|                                                                            |                                                             | November 30, 2014                                  |             |           | November 30, 2013
|                                                                            |                                                             |                                                    |             |           | Audited           |             |           | Audited
|Assets                                                                     
|Current Assets                                                              |                                                             |                                                    |             |           |                   |            
|                                                                            | Cash and cash equivalents                                   | $                                                  | 89,733      |           | $                 | 2,809      
|                                                                            | Accounts receivable                                         |                                                    | 4,530       |           |                   | 61,443     
|                                                                            | Prepaid expenses                                            |                                                    | 3,136       |           |                   | 6,240      
|                                                                            | Interest Receivable                                         |                                                    | 2,998       |           |                   | 0          
|                                                                            | Note Receivavle                                             |                                                    | 205,000     |           |                   | 0          
|                                                                            | Deferred taxes                                              |                                                    | 79,725      |           |                   | 133,738    
|                                                                            | Investments                                                 |                                                    | 10,200      |           |                   | 10,200     
|                                                                            |                                                             |                                                    |             |           |                   |             |           |        
|                                                                            | Total Current Assets                                        | $                                                  | 395,322     |           | $                 | 214,430    
|                                                                            |                                                             |                                                    |             |           |                   |             |           |        
|Liabilities and Equity(Deficit)                                            
|                                                                            |                                                             |                                                    |             |           |                   |             |           |        
|Current liabilities                                                         |                                                             |                                                    |             |           |                   |            
|                                                                            | Accounts payable and accrued expenses                       | $                                                  | 805,363     |           | $                 | 1,140,486  
|                                                                            |                                                             | Total Current Liabilities                          |             | 805,363   |                   |             | 1,140,486
|                                                                            | Related Party - Stockholder loans                           |                                                    | 0           |           |                   | 0          
|                                                                            |                                                             | Total Liabilities                                  |             | 805,363   |                   |             | 1,140,486
|Commitments and Contingencies (Note 6)                                      |                                                             |                                                    |             |           |                  
|Daniels Corporate Advisory Company, Inc.("DCAC") Shareholders' Deficit      |                                                             |                                                    |            
|                                                                            | Preferred Stock, $.001 par value; 100,000 shares authorized |                                                    |             |           |                   |            
|                                                                            |                                                             | 100,000  issued and outstanding 11/30/2014         |             |           |                   |             |          
|                                                                            |                                                             | and 11/30/2013                                     |             | 100       |                   |             | 100      
|                                                                            | Common Stock, $001 par value; 750,000,000 shares            |                                                    |             |           |                   |            
|                                                                            |                                                             | authorized 9,894,319 shares issued and outstanding |             |           |                   |             |          
|                                                                            |                                                             | 11/30/2014 and 11/30/2013                          |             | 10,791    |                   |             | 9,891    
|                                                                            | Additional paid-in-capital                                  |                                                    | 4,168,923   |           |                   | 3,951,824  
|                                                                            | Accumulated deficit                                         |                                                    | (4,551,010) |           |                   | (4,848,909)
|                                                                            | Accumulated other comprehensive (loss)                      |                                                    | (38,845)    |           |                   | (38,962)   
|                                                                            |                                                             | Total Equity(Deficit)                              |             | (410,041) |                   |             | (926,056)
|                                                                            | Total liabilities and equity(Deficit)                       | $                                                  | 395,322     |           | $                 | 214,430    
|                                                                            |                                                             |                                                    |             |           |                   |             |           |        
|"The accompanying notes are an integral part of these financial statements"

















|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|--------------------------------------------------------------------------- |  |  | ------------------- |  | ----------------- |  | ----------------- | --------- |  | - | ---------
|Daniels Corporate Advisory Company, Inc.                                   
|Consolidated Statements of Operations                                      
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|                                                                            |  |  | For the Years Ended
|                                                                            |  |  |                     |  | November 30, 2014 |  | November 30, 2013
|                                                                            |  |  |                     |  | Audited           |  | Audited          
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Revenues                                                                    |  |  |                     |  |                   |  | $                 | 739,586   |  | $ | 131,360  
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Cost of Sales                                                               |  |  |                     |  |                   |  |                   | 446,334   |  |   | 28,664   
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Gross Profit                                                                |  |  |                     |  |                   |  |                   | 293,252   |  |   | 102,696  
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Operating Expenses                                                          |  |  |                     |  |                   |  |                   | 424,520   |  |   | 212,643  
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Net Income(Loss) from Operations                                            |  |  |                     |  |                   |  |                   | (131,268) |  |   | (109,947)
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Other Income (Expense):                                                     |  |  |                     |  |                   |  |                   |           |  |   |          
|Interest Income                                                             |  |  |                     |  |                   |  |                   | 2,998     |  |   | 0        
|Impairment Charge                                                           |  |  |                     |  |                   |  |                   | 0         |  |   | (103,800)
|Loss on sale of assets                                                      |  |  |                     |  |                   |  |                   | 0         |  |   | (1,678)  
|Debt forgiveness                                                            |  |  |                     |  |                   |  |                   | 500,000   |  |   | 78,426   
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Net Income(Loss) Before                                                     |  |  |                     |  |                   |  |                   |           |  |   |          
|Provision for Income Taxes                                                  |  |  |                     |  |                   |  |                   | 371,730   |  |   | (136,999)
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Provision for income taxes                                                  |  |  |                     |  |                   |  |                   | 73,831    |  |   | (131,696)
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Net Income(Loss)                                                            |  |  |                     |  |                   |  | $                 | 297,899   |  | $ | (5,303)  
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Basic and Diluted Loss Per Share                                            |  |  |                     |  |                   |  |                   | 0.03      |  |   | (0.00)   
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|Weighted average number                                                     |  |  |                     |  |                   |  |                   |           |  |   |          
|of shares outstanding                                                       |  |  |                     |  |                   |  |                   | 9,565,374 |  |   | 3,303,773
|                                                                            |  |  |                     |  |                   |  |                   |           |  |   |          
|"The accompanying notes are an integral part of these financial statements"









|                                                                            |  |           |                     |  |        |                  
|--------------------------------------------------------------------------- |  | --------- | ------------------- |  | ------ | -----------------
|Daniels Corporate Advisory Company, Inc.                                   
|Consolidated Statements of Cash Flows                                      
|                                                                            |  |           |                     |  |        |                  
|                                                                            |  |           |                     |  |        |                  
|                                                                            |  |           | For the Years Ended
|                                                                            |  |           | November 30, 2014   |  |        | November 30, 2013
|                                                                            |  |           | Audited             |  |        | Audited          
|Cash flows from operating activities:                                       |  |           |                     |  |        |                  
|Net income (loss)                                                           |  | $         | 297,899             |  | $      | (5,303)          
|Common stock issued for compensation                                        |  |           | 218,000             |  |        | 88,929           
|Unrealized gain(loss) on securities                                         |  |           | 117                 |  |        | 0                
|                                                                            |  |           |                     |  |        |                  
|(Increase)decrease in deferred taxes                                        |  |           | 54,013              |  |        | (133,738)        
|(Increase)decrease in other assets                                          |  |           | 106                 |  |        | (6,240)          
|(Increase)decrease in accounts receivable                                   |  |           | 56,913              |  |        | (63,121)         
|Increase(decrease) in accounts payable and accrued expenses                 |  | (335,124) |                     |  | 10,473
|Net cash used in operating activities                                       |  |           | 291,924             |  |        | (109,000)        
|Cash flows from investing activities:                                       |  |           |                     |  |        |                  
|None                                                                        |  |           | 0                   |  |        | 0                
|Net cash provided(used) by investing activities                             |  |           | 0                   |  |        | 0                
|Cash flows from financing activities:                                       |  |           |                     |  |        |                  
|Proceeds from sale of assets                                                |  |           | 0                   |  |        | 9,322            
|Issuance of note receivable                                                 |  |           | (205,000)           |  |        | 0                
|Impairment of investment                                                    |  |           | 0                   |  |        | 107,800          
|Payments on related party loan                                              |  |           | 0                   |  |        | (5,395)          
|Net cash provided(used) by financing activities                             |  |           | (205,000)           |  |        | 111,727          
|                                                                            |  |           |                     |  |        |                  
|Increase in cash and equivalents                                            |  |           | 86,924              |  |        | 2,727            
|                                                                            |  |           |                     |  |        |                  
|Cash and cash equivalents at beginning of period                            |  |           | 2,809               |  |        | 82               
|                                                                            |  |           |                     |  |        |                  
|Cash and cash equivalents at end of period                                  |  | $         | 89,733              |  | $      | 2,809            
|                                                                            |  |           |                     |  |        |                  
|"The accompanying notes are an integral part of these financial statements"































|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|--------------------------------------------------------------------------- | ----------------------------------------------------------------------- |  | - | ------- | ------------------- | - | ------ | -----------------
|Daniels Corporate Advisory Company, Inc.                                   
|Consolidated Statements of Cash Flows                                      
|                                                                            |                                                                         |  |   |         |                     |   |       
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            |                                                                         |  |   |         | For the Years Ended
|                                                                            |                                                                         |  |   |         | November 30, 2014   |   |        | November 30, 2013
|                                                                            |                                                                         |  |   |         | Audited             |   |        | Audited          
|                                                                            | SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:                       |  |   |        
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            | Interest                                                                |  |   | $       | 0                   |   | $      | 0                
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            | Income taxes                                                            |  |   | $       | 0                   |   | $      | 0                
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            | SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            | Unrealized gain (loss) on securities                                    |  | $ | 117     |                     | $ | 0     
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            | Common stock issued for compensation                                    |  | $ | 218,000 |                     | $ | 88,029
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|                                                                            | Debt Forgiveness                                                        |  |   | $       | 500,000             |   | $      | 78,426           
|                                                                            |                                                                         |  |   |         |                     |   |        |                  
|"The accompanying notes are an integral part of these financial statements"
|                                                                            |                                                                         |  |   |         |                     |   |        |                  











|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|--------------------------------------------------------------------------- |  |  |  | ------------------- |  |  | - | ----------------- |  | - | -----------------
|Daniels Corporate Advisory Company, Inc.                                   
|Consolidated Statement of Comprehensive Income (Loss)                      
|                                                                            |  |  |  |                     |  |  |   |                   | 
|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|                                                                            |  |  |  | For the Years Ended
|                                                                            |  |  |  |                     |  |  |   | November 30, 2014 |  |   | November 30, 2013
|                                                                            |  |  |  |                     |  |  |   | Audited           |  |   | Audited          
|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|Net loss                                                                    |  |  |  |                     |  |  | $ | 297,899           |  | $ | (5,303)          
|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|Other comprehensive income (loss)                                           |  |  |  |                     |  |  |   | 0                 |  |   | 0                
|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|Unrealized gains(losses) arising during the period                          |  |  |  |                     |  |  |   | 117               |  |   | 0                
|Comprehensive income (loss)                                                 |  |  |  |                     |  |  | $ | 298,016           |  | $ | (5,303)          
|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|                                                                            |  |  |  |                     |  |  |   |                   |  |   |                  
|"The accompanying notes are an integral part of these financial statements"









|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|--------------------------------------------------------------------------- | ------- | - | ------ | ---------- | - | ------ | - | --------------------------------- | - | ------------- | - | ----------- | - | -----------
|Daniels Corporate Advisory Company, Inc.                                   
|Consolidated Statement of Stockholders’ Equity(Deficit)                    
|For the years Ended November 30, 2014 and 2013                             
|Audited                                                                    
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   | Contributed Capital in  Excess of |   | Comprehensive |   | Accumulated |   |            
|                                                                            | Shares  |   | Amount | Shares     |   | Amount |   | PAR Value                         |   | Items         |   | Deficit     |   | Total      
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|Balances November 30, 2012                                                  | 50,000  |   | 50     | 10,000     |   | 10     |   | 3,873,726                         |   | (45,962)      |   | (4,843,606) |   | (1,015,782)
|Issuance of spin off shares                                                 |         |   |        | 4,791,069  |   | 4,791  |   | (4,791)                           |   |               |   |             |   | 0          
|Shares issued as compensation                                               | 50,000  |   | 50     | 5,090,250  |   | 5,090  |   | 82,889                            |   |               |   |             |   | 88,029     
|Realization of prior unrealized gain(loss)                                  |         |   |        |            |   |        |   |                                   |   | 7,000         |   |             |   | 7,000      
|Net loss FYE 11/30/13                                                       |         |   |        |            |   |        |   |                                   |   | 0             |   | (5,303)     |   | (5,303)    
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|Balances November 30, 2013                                                  | 100,000 | $ | 100    | 9,891,319  | $ | 9,891  | $ | 3,951,824                         | $ | (38,962)      | $ | (4,848,909) | $ | (926,056)  
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|Shares issued as compensation                                               | 0       |   | 0      | 900,000    |   | 900    |   | 217,099                           |   |               |   |             |   | 217,999    
|Other unrealized gain(loss)                                                 |         |   |        |            |   |        |   |                                   |   | 117           |   |             |   | 117        
|Net loss FYE 11/30/14                                                       |         |   |        |            |   |        |   |                                   |   | 0             |   | 297,899     |   | 297,899    
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|Balances November 30, 2014                                                  | 100,000 | $ | 100    | 10,791,319 | $ | 10,791 | $ | 4,168,923                         | $ | (38,845)      | $ | (4,551,010) | $ | (410,041)  
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|                                                                            |         |   |        |            |   |        |   |                                   |   |               |   |             |   |            
|"The accompanying notes are an integral part of these financial statements"













NOTE 1-   ORGANIZATION AND BASIS OF PRESENTATION



Daniels Corporate Advisory
Company, Inc.(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 2010, 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.









NOTE 2 -   SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES



Basis of Presentation:



We have prepared the
accompanying audited condensed consolidated financial statements in accordance with the rules and regulations of the Securities
and Exchange Commission (“SEC”) including the instructions to Form S-1 and Rule 10-01 of Regulation S-X. Such rules
and regulations allow us to condense and omit certain information and footnote disclosures normally included in audited financial
statements prepared in accordance with accounting principles generally accepted in the United States of America. We believe these
audited condensed 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.































NOTE 2 -   SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (CONTINUED)





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.





Principles of Consolidation:



All intercompany transactions
have been eliminated with the parent company INfe Human Resources, Inc. and any of its subsidiaries in order to provide these consolidated
statements. There are no intercompany transactions included that provide any income or expense generating items between any of
the consolidated companies.



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 affect 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









































NOTE 2-   SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (CONTINUED)



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, 2013 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 at the period end or the lowest bid price should a
closing quote be unavailable.  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.















NOTE 2-   SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (CONTINUED)



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:



There are no new accounting
pronouncements adopted or enacted during this period ended November 30, 2014 that had, or are expected to have, a material impact
on our financial statements.

Election to be treated as an emerging
growth company:

In the first quarter
of 2012, Daniels 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 this election, the Daniels financial statements may not be comparable to companies that comply with public company
effective dates.

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., (Daniels) has revenues as a result of corporate financial consulting services which are recognized as services are
performed. Daniels also operates the merchant banking division, which did not have any revenues to recognize.



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.











NOTE 2 -   SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (CONTINUED)



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 anti-dilutive) 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. The following
is a reconciliation of the computation for basic and diluted EPS for the years ended November 30, 2014 and 2013:



|                                                              | 11/30/2014 |           | 11/30/2013
|------------------------------------------------------------- | ---------- | --------- | ----------
|Net  (Loss)                                                   | $          | 297,899   |           
|                                                              |            |           |           
|Weighted-average common shares outstanding  basic             |            |           |           
|                                                              |            |           |           
|Weighted-average common stock                                 |            | 9,565,374 |           
|Equivalents                                                   |            |           |           
|Stock options                                                 |            | -         |           
|Warrants                                                      |            | -         |           
|Convertible Notes                                             |            | -         |           
|                                                              |            |           |           
|Weighted-average common shares outstanding- basic and diluted |            | 9,565,374 |           



Income Taxes:



The Company, a C-corporation, accounts for
income taxes under ASC Topic 740 (SFAS No. 109).Under this method, deferred tax assets and liabilities are determined
based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted
tax rates and laws that will be in effect when the differences are expected to reverse. Valuation allowances are established when
necessary to reduce deferred tax assets to the amount expected to be realized. The company adopted a policy of evaluating the valuation
allowance for the proceeding next twelve months against current historical income trends for possible adjustments on a year to
year basis.



















NOTE 2 -   SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (CONTINUED)



The Company adopted the provisions of FASB
ASC 740-10 “ Uncertainty in Income Taxes” (ASC 740-10), on January 1, 2007. The Company has not recognized
a liability as a result of the implementation of ASC 740-10. A reconciliation of the beginning and ending amount of unrecognized
tax benefits has not been provided since there is no unrecognized benefit since the date of adoption. The Company has not recognized
interest expense or penalties as a result of the implementation of ASC 740- 10.  If there were an unrecognized tax benefit,
the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating
expenses.



Currently the Daniels has projected potential
in Net Loss Operating Loss carry-forwards available. The benefits of the potential tax savings will be recognized in the financial
statements upon the acquisition or development of revenue source to apply against these losses. The company recognizes that the
Internal Revenue Service has the final determination of the NOL available going forward and that amount may be significantly different
from that recorded to date.



NOTE 3 -   NOTES PAYABLE SHAREHOLDER LOANS



As of November 30, 2014 the balance was
$0 and as of November 30, 2013 the balance of $0 represented loans from Arthur Viola, shareholder, all of which was used for the
company’s working capital requirements. Those loans were unsecured, non-interest bearing, and had no specific repayment terms.



NOTE 4 - INVESTMENTS



Cash Equivalents are
Investments consist of a portfolio of common stocks trading on the OTC: BB that are not being held long term for strategic reasons.
 The fair market values of the investments were $195and $78 at November 30, 2014 and November 30, 2013, respectively. Due
to their immaterial amounts and that they are liquid they have been classified as cash equivalents. Unrealized gains(losses) for
cash equivalents and investments for the year ended November 30, 2014 were $117 and unrealized gains(losses) were $0 for the year
ended November 30, 2013.





Investments are Marketable
securities are classified as available-for-sale. During the period ended November 30, 2014 we had zero realized gains or losses
for the year ended November 30, 2014 and realized a loss of $1,678 and for 2013. The Company also recorded an impairment on another
investment for the year ended November 30, 2013 of $103,800 based upon the lack of any trading market in the stock and the year
end market bid price of those securities. For purpose of determining gross realized gains, the cost of securities when sold is
based on the FIFO method of valuation. Net unrealized holding gains (losses) on available-for-sale securities in the amount of
$(38,845) and $(38,962), respectively, for November 30, 2014 and November 30, 2013 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 incurred operating
losses, and as of November 30, 2013 the Company had a working capital deficit of and a significant 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,
2014, the Company had approximately $3,675,931 in net operating loss carry forwards for federal income tax purposes which expire
between 2014 and 2029.  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 35% 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 and has recorded $79,725 of deferred taxes for the coming year based upon our projection of NOL use for the
coming twelve months..



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



|                                                      | 30-Nov-14 |             | 30-Nov-13
|----------------------------------------------------- | --------- | ----------- | ---------
|Net operating loss carry forwards valuation available | $         | 1,286,576   |          
|                                                      |           |             |          
|Valuation Allowances                                  |           | (1,206,851) |          
|Deferred Tax Asset                                    | $         | 79,725      |          
|                                                      |           |             |          



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 for the coming year and has established a valuation allowance
in the amount of S1,286,576 at November 30, 2014 and $1,584,475 at November 30, 2013 During the years ended November 30, 2014 and
November 30, 2013 the company did not utilize any of its NOL.





Note 8 – SEGMENT INFORMATION



The accounting standards for reporting information about operating
segments define operating segments as components of an enterprise for which separate financial information is available that is
evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The
Company’s chief operating decision maker is the Chief Executive Officer. The Company is organized by line of business. While
the Chief Executive Officer evaluates results in a number of different ways, the line of business management structure is the primary
basis for which the allocation of resources and financial results are assessed. Under the aforementioned criteria, the Company
operates in two operating and reporting segments: corporate consulting and logistics. Our parent Daniels Corporate Advisory Company,
Inc. is one segment of the Company that derives its corporate consulting. Our other business segment is our wholly owned subsidiary
Daniels Logistics, Inc., which provides niche logistic services.













Note 8 - SEGMENT INFORMATION (CONTINUED)



The information provided below is obtained from internal information
that is provided to the Company’s chief operating decision maker for the purpose of corporate management. The Company uses
operating income (loss) to measure segment performance. The Company does not allocate corporate interest income and expense, income
taxes, other income and expenses related to corporate activity or corporate expense for management and administrative services
that benefit both segments. In addition, the Company does not allocate restructuring charges to the segment operating income (loss)
because management does not include this information in its measurement of the performance of the operating segments. Because of
this unallocated income and expense, the operating income (loss) of each reporting segment does not reflect the operating income
(loss) the reporting segment would report as a stand-alone business and therefore we do not present indirect operating expenses.



The table below illustrates the Company’s results by reporting
segment for the years ended November 30, 2014 and 2013:



|Segment Information                                                 |  |  |   |           |            |           |            |        
|------------------------------------------------------------------- |  |  | - | --------- | ---------- | --------- | ---------- | -------
|                                                                    |  |  |   |           |            |           |            |        
|                                                                    |  |  |   |           | 11/30/2014 |           | 11/30/2013
|Revenue                                                             |  |  |   |           |            |           |            |        
|                                                                    |  |  |   |           |            |           |            |        
|Consulting                                                          |  |  |   |           | $          | 0         |            | $      
|Logistics                                                           |  |  |   |           |            | 739,586   |            |        
|                                                                    |  |  |   |           |            |           |            |        
|Total Revenue                                                       |  |  |   | $         | 739,586    |           | $          | 131,360
|                                                                    |  |  |   |           |            |           |            |        
|                                                                    |  |  |   |           |            |           |           
|Cost of Sales                                                       |  |  |   |           |            |           |            |        
|                                                                    |  |  |   |           |            |           |            |        
|Consulting                                                          |  |  |   |           | $          | 0         |            | $      
|Logistics                                                           |  |  |   |           |            | 446,334   |            |        
|                                                                    |  |  |   |           |            |           |            |        
|Total Product Cost                                                  |  |  |   | $         | 446,334    |           | $          | 28,664 
|                                                                    |  |  |   |           |            |           |            |        
|                                                                    |  |  |   |           | 8/31/2014  |           | 8/31/2013 
|Net Operating Income                                                |  |  |   |           |            |           |            |        
|                                                                    |  |  |   |           |            |           |            |        
|Consulting                                                          |  |  |   |           | $          | (157,996) |            | $      
|Logistics                                                           |  |  |   |           |            | 29,729    |            |        
|                                                                    |  |  |   |           |            |           |            |        
|Total Net Operating Income(Loss)                                    |  |  | $ | (128,267) |            | $         | (109,947) 
|                                                                    |  |  |   |           |            |           |            |        
|Intersegment Transactions non reportable in consolidated statements |  |  |  
|                                                                    |  |  |   |           |            |           |            |        
|Consulting Fees                                                     |  |  |   | $         | 45,523     |           | $          | 0      
|                                                                    |  |  |   |           |            |           |            |        
|Administrative Expense Logistics                                    |  |  | $ | (45,523)  |            | $         | 0         
|                                                                    |  |  |   |           |            |           |            |        







NOTE - 9 RELATED PARTY TRANSACTIONS



Starting in December
of 2013, the company will rent space from our CEO on a month to month basis for $2,080 per month with no additional commitments
space for business operations and corporate headquarters from its president and CEO.



The company paid off officer loans of $4,495
during the year ended November 30, 2013.





NOTE - 10 SUBSEQUENT EVENTS



There are no reportable
subsequent events.











F-8