UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington D. C. 20549


                                   FORM 10-QSB

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

                 For the quarterly period ended March 31, 2006

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

               For the transition period from ________ to ________

                       Commission file number 0001-31263

                            Entertainment Is Us, Inc.
        (Exact name of small business issuer as specified in its charter)


              Delaware                                   98-0349160
   (State or other jurisdiction of                   (I.R.S. Employer
    incorporation or organization)                   Identification No.)

                              One Magnificent Mile
                      980 North Michigan Avenue, Suite 1400
                                Chicago, IL 60611
                    (Address of principal executive offices)

                                 (312) 988-4808
                           (Issuer's telephone number)

                      11555 Heron Bay Boulevard, Suite 200
                             Coral Springs, FL 33076
              (Former name, former address and former fiscal year,
                          if changed since last report)

                                   Copies to:
                            Richard A. Friedman, Esq.
                       Sichenzia Ross Friedman Ference LLP
                           1065 Avenue of the Americas
                            New York, New York 10018
                              Phone: (212) 930-9700
                               Fax: (212) 930-9725


Check  whether  the issuer  (1) has filed all  reports  required  to be filed by
Section 13 or 15(d) of the  Exchange  Act during the past 12 months (or for such
shorter period that the  registrant was required to file such reports),  and (2)
has been subject to such filing  requirements  for the past 90 days.
Yes |X| No |_|

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

The number of shares of the  issuer's  outstanding  common stock on May 17, 2006
was  111,361,719.  The shares  outstanding as of May 17, 2006 include  5,000,000
shares issued to consultants  during the three months ended March 31, 2006 which
are subject to dispute by the Company. The Company does not believe these shares
were  earned  by the  required  performance  by these  consultants  under  their
Independent  Contractor  Agreements  or that the  issuance  of these  shares was
properly  authorized.  See Note 11 in the Notes to the Financial  Statements for
additional information.

Transitional Small Business Disclosure Format (check one): Yes [ ] No [X]


<PAGE>
                            ENTERTAINMENT IS US, INC.
                 MARCH 31, 2006 QUARTERLY REPORT ON FORM 10-QSB



                                TABLE OF CONTENTS

                                                                      PAGE

PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements (Unaudited)

Balance Sheet                                                          F-1

Statements of Operations                                               F-2

Statement of Stockholders' Equity                                      F-3

Statements of Cash Flows                                               F-4

Notes to Financial Statements                                          F-5 - F-9

Item 2.  Management's Discussion and Analysis                          2

Item 3.  Controls and Procedures                                       4

PART II - OTHER INFORMATION

Item 1.  Legal Proceedings                                             4

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds   4

Item 3.  Defaults Upon Senior Securities                               4

Item 4.  Submission of Matters to a Vote of Security Holders           5

Item 5.  Other Information                                             5

Item 6.  Exhibits                                                      5

SIGNATURES                                                             6



                                        1
<PAGE>
                         PART I - FINANCIAL INFORMATION


Item 1. Financial Statements

                           ENTERTAINMENT IS US, INC.
                           CONSOLIDATED BALANCE SHEET
                                  (UNAUDITED)

                                                                March 31, 2006
                                                               ----------------
                 ASSETS

Current assets
    Cash and cash equivalents                                  $      7,285,000
    Accounts receivable                                                  32,000
    Other receivables - related parties                                 139,000
    Inventories                                                          99,000
    Marketable securities                                             1,571,000
    Prepaid expenses and other assets                                   760,000
                                                               ----------------
      Total current assets                                            9,886,000

Property, plant and equipment, at cost
    Land                                                             48,829,000
    Buildings and structures                                         19,511,000
    Machinery, equipment and other                                    6,202,000
                                                               ----------------
                                                                     74,542,000
    Less accumulated depreciation                                   (10,865,000)
                                                               ----------------
      Property, plant and equipment, net                             63,677,000

Other assets
    Intangible assets                                                    30,000
    Insurance contracts, cash surrender value                         2,233,000
    Other assets                                                        989,000
                                                               ----------------
      Total other assets                                              3,252,000
                                                               ----------------

Total assets                                                   $     76,815,000
                                                               ================

               LIABILITIES AND STOCKHOLDER'S EQUITY

Current liabilities
    Accounts payable                                           $        562,000
    Accounts payable - related parties                                   24,000
    Accrued expenses                                                  1,487,000
    Accrued expenses - related parties                                1,489,000
    Current portion of long term debts                                6,239,000
    Current portion of long term debts - related parties                766,000
                                                               ----------------
      Total current liabilities                                      10,567,000

Long term liabilities
    Long term debts                                                  17,481,000
    Long term debts - related parties                                 5,108,000
    Deposit related to rental activities                              1,114,000
    Deposit related to rental activities - related parties            1,733,000
    Liability for employee benefit                                    1,801,000
    Other liabilities                                                   750,000
                                                               ----------------
      Total long-term liabilities                                    27,987,000
                                                               ----------------

Total liabilities                                                    38,554,000

Stockholders' equity
    Common stock; $0.001 par value; 200,000,000 shares
      authorized, 111,361,719 shares issued and outstanding             111,000
    Additional paid-in capital                                           35,000
    Legal reserves                                                       23,000
    Accumulated other comprehensive income                              342,000
    Retained earnings                                                37,750,000
                                                               ----------------
      Total stockholders' equity                                     38,261,000
                                                               ----------------

Total liabilities and stockholders' equity                     $     76,815,000
                                                               ================

                 See Accompanying Notes to Financial Statements


                                       F-1
<PAGE>
<TABLE>
<CAPTION>

                            ENTERTAINMENT IS US, INC.
                     CONSOLIDATED STATEMENTS OF OPERATIONS
                                  (UNAUDITED)

                                                     For the three     For the three     For the six       For the six
                                                       months ended     months ended      months ended     months ended
                                                    March 31, 2006    March 31, 2005    March 31, 2006   March 31, 2005
                                                    ----------------  ---------------- ----------------- ----------------

Revenues
<S>                                                       <C>               <C>              <C>               <C>
   Gaming                                           $     4,023,000   $     4,881,000  $      7,767,000  $     9,699,000
   Other revenues - related parties                              --                --           231,000               --
                                                    ----------------  ---------------- ----------------- ----------------
    Total revenues                                        4,023,000         4,881,000         7,998,000        9,699,000

Operating expenses
   Depreciation and amortization                            467,000           389,000           926,000          823,000
   Selling, general and administrative                    2,324,000         1,818,000         5,074,000        5,720,000
                                                    ----------------  ---------------- ----------------- ----------------
    Total operating expenses                              2,791,000         2,207,000         6,000,000        6,543,000
                                                    ----------------  ---------------- ----------------- ----------------

   Income from operations                                 1,232,000         2,674,000         1,998,000        3,156,000
                                                    ----------------  ---------------- ----------------- ----------------

Other income (expense)
   Interest and dividend income                               1,000             1,000             5,000            4,000
   Rental income                                            639,000           720,000         1,467,000        1,606,000
   Rental income - related parties                               --            23,000            89,000           47,000
   Gain on sale of marketable securities                    196,000                --           269,000               --
   Other income                                           1,055,000           400,000         1,090,000          719,000
   Other income - related parties                                --           665,000           656,000        1,321,000
   Interest expense                                        (115,000)         (151,000)         (220,000)        (296,000)
   Loss on disposal of properties                          (735,000)       (1,640,000)       (1,842,000)      (1,198,000)
                                                    ----------------  ---------------- ----------------- ----------------
    Total other income (expense)                          1,041,000            18,000         1,514,000        2,203,000
                                                    ----------------  ---------------- ----------------- ----------------

Net income before provision for income taxes              2,273,000         2,692,000         3,512,000        5,359,000

Provision for income taxes                                  936,000           970,000         1,493,000        1,846,000
                                                    ----------------  ---------------- ----------------- ----------------

Net income                                          $     1,337,000   $     1,722,000  $      2,019,000  $     3,513,000
                                                    ================  ================ ================= ================

Net income per common share - basic and diluted     $          0.01   $          0.02  $           0.02  $          0.04
                                                    ================  ================ ================= ================

Weighted average common shares outstanding -
   basic and diluted                                    105,621,874        94,500,000       102,417,675       94,500,000
                                                    ================  ================ ================= ================
</TABLE>

                 See Accompanying Notes to Financial Statements


                                       F-2
<PAGE>
<TABLE>
<CAPTION>

                            ENTERTAINMENT IS US, INC.
                CONSOLIDATED STATEMENTS OD STOCKHOLDERS' EQUITY
                                  (UNAUDITED)


                                                 Common Stock       Additional               Accumulated      Other        Total
                                           -----------------------    Paid-in     Legal     Comprehensive   Retained   Stockholders'
                                              Shares       Amount     Capital    Reserves      Income       Earnings      Equity
                                           ------------ ---------- ----------- ----------- ------------ ------------- --------------
<S>                                             <C>          <C>        <C>           <C>         <C>            <C>       <C>
Balance, September 30, 2005                105,000,000  $  105,000 $       --  $    23,000 $   160,000  $ 35,997,000   $ 36,285,000

Issuance of stock related to reverse-merger
  with Entertainment Is Us, Inc.             6,311,719       6,000         --           --          --            --          6,000

Issuance of stock for legal services            50,000          --     35,000           --          --            --         35,000

Foreign currency translation adjustment             --          --         --           --     182,000            --        182,000

Dividends paid to stockholders                      --          --         --           --          --      (266,000)      (266,000)

Net income                                          --          --         --                              2,019,000      2,019,000
                                           ------------ ---------- ----------- ----------- ------------ ------------- --------------

Balance, March 31, 2006                    111,361,719  $  111,000 $   35,000  $    23,000 $   342,000  $ 37,750,000  $  38,261,000
                                           ============ ========== =========== =========== ============ ============= ==============
</TABLE>



                 See Accompanying Notes to Financial Statements


                                       F-3
<PAGE>
<TABLE>
<CAPTION>
                            ENTERTAINMENT IS US, INC.
                     CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  (UNAUDITED)


                                                                 For the six        For the six
                                                                 months ended        months ended
                                                                March 31, 2006      March 31, 2005
                                                              ----------------  ------------------

Cash flows from operating activities:
<S>                                                                   <C>               <C>
    Net income (loss)                                         $     2,019,000   $       3,513,000
    Adjustments to reconcile net income (loss) to net
     cash used by operating activities:
      Depreciation and amortization                                   926,000             823,000
      Loss on disposal of fixed assets                              1,842,000           1,198,000
      Gain on sale of marketable securities                          (269,000)                 --
      Stock-based expenses                                             35,000                  --
      Foreign currency translation adjustments                       (182,000)            495,000
    Changes in operating assets and liabilities:
      Change in accounts receivable                                  (104,000)             97,000
      Change in inventories                                            14,000                  --
      Change in other assets                                          683,000            (293,000)
      Change in accounts payable and accrued expenses                (273,000)         (3,442,000)
                                                              ----------------  ------------------
         Net cash provided by operating activities                  4,691,000           2,391,000

Cash flows from investing activities:
    Purchase of fixed assets                                       (2,237,000)         (2,882,000)
    Purchase of marketable securities                                       -            (541,000)
    Proceeds from sale of marketable securities                             -                  --
                                                              ---------------  ------------------
         Net cash used by investing activities                     (2,237,000)         (3,423,000)

Cash flows from financing activities:
    Proceeds from borrowings                                                -           1,236,000
    Repayment on borrowings                                          (289,000)         (1,129,000)
    Cash dividend paid to stockholders                               (266,000)                 --
                                                              ----------------  ------------------
         Net cash provided (used) by financing activities            (555,000)            107,000
                                                              ----------------  ------------------

Net change in cash                                                  1,899,000            (925,000)

Cash, beginning of period                                           5,386,000           7,643,000
                                                              ----------------  ------------------

Cash, end of period                                           $     7,285,000   $       6,718,000
                                                              ================  ==================
</TABLE>

                 See Accompanying Notes to Financial Statements


                                       F-4
<PAGE>
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
--------------------------------------------------------------------------------
Entertainment Is Us, Inc.
March 31, 2006 and 2005
(Unaudited)

1.       Summary of Significant Accounting Policies

(a) Description of Business

Entertainment  Is Us, Inc, (the "Company") was formed in 2004 for the purpose of
being a holding company which would acquire entertainment related businesses. On
July 24, 2004 the Company issued 8,310,000 shares of its common stock to acquire
100% of Sunkyo Co. Ltd. ("Sunkyo"),  a Japanese  corporation,  which the Company
had  1,690,000  shares of common stock  outstanding  prior to this  transaction.
Sunkyo develops,  operates,  and manages  entertainment  facilities for pachinko
games and slot machines in Japan.  Currently,  5 facilities are operating  under
Sunkyo's management.

On October 12, 2005,  the Company  consummated a Share  Exchange  Agreement with
Auto-Q  International,  Inc.  ("Auto-Q"),  a  non-operating  public company with
6,311,719  shares of common stock  outstanding,  which Auto-Q issued  94,500,000
shares of its  common  stock for all the  outstanding  capital  of the  Company.
Additionally,  Auto-Q issued  5,500,000  shares to a consultant  for  consulting
services related to the Share Exchange Agreement. This transaction is considered
to be a capital  transaction in substance,  rather than a business  combination.
The  accounting  for  this  transaction  is to  that  resulting  from a  reverse
acquisition,  except  goodwill  is not  recorded.  Accordingly,  the  historical
financial  information of the accompanying  financial statements are that of the
Company via Sunkyo.

During the three months ended March 31, 2006,  an  additional  5,000,000  shares
were  issued to  consultants  which are subject to dispute by the  Company.  The
Company does not believe these shares were earned by the required performance by
these  consultants  under their  Independent  Contractor  Agreements or that the
issuance of these shares was  properly  authorized.  See Note 11 for  additional
information.

(b) Basic of Presenting Financial Statements

The financial  statements  presented herein have been prepared on a consolidated
basis  and in a manner  reflecting  the  adjustments  necessary  to  conform  to
accounting  principles  generally accepted in the United States of America.  The
Company's year end is September 30.

(c) Use of Estimates

Management  of the  Company  has  made a number  of  estimates  and  assumptions
relating to the reporting of assets, liabilities, revenues and expenses, and the
disclosure  of contingent  assets and  liabilities  to prepare  these  financial
statements in conformity with accounting  principles  generally  accepted in the
United States of America. Actual results could differ from those estimates.

(d) Gaming Revenue and Revenue Recognition

The Company  principally  derives  revenue  from the  operation  of pachinko and
pachislot  games.  The  Company  is  subject  to annual  licensing  requirements
established by the Prefectural Public Safety Commission.  The Company must renew
this  license  yearly to  operate.  The  Company  pays sales  taxes of 4% of net
revenues.

A summary of the gaming  revenues  for the six months  ended  March 31, 2006 and
2005 are as follows:
<TABLE>
<CAPTION>
                                                        March 31, 2006                    March 31, 2005
                                                --------------------------------   ------------------------------
                                                   Amount         Percentage          Amount        Percentage
                                                  (thousands)                       (thousands)
----------------------------------------------- -------------- -----------------   -------------- ---------------
----------------------------------------------- -------------- -----------------   -------------- ---------------
<S>                                                  <C>             <C>                <C>            <C>
Patron wagers (pay-ins)                         $     52,456             100.0%    $     64,103           100.0%
Patron payouts                                      ($44,689)             85.2%        ($54,405)           84.9%
----------------------------------------------- -------------- -----------------   -------------- ---------------
----------------------------------------------- -------------- -----------------   -------------- ---------------
  Gaming revenue                                $      7,767              14.8%    $      9,699            15.1%
----------------------------------------------- -------------- -----------------   -------------- ---------------
</TABLE>

Revenues from pachinko and pachislo  games  represent  the gross  pay-ins,  less
payouts to customers. Revenues are recorded when cash is received for game balls
or game tokens when rented to the patrons.

Payouts  are  recorded  when  the  token  prizes  are  purchased  back  from the
exchangers.  Other  revenues for beverage  are  recognized  at the time of sale.
Deferred  revenues  consist of payments  received by the Company  related to the
exclusive rights for beverage and food vending machines to third-party  vendors,
and  unredeemed  prizes as well as, unused  prepaid  cards.  The revenues of the
exclusive  rights are  recognized  either over the term of the contract or based
upon an agreed upon percentage of disbursements from the vending machines.

(e) Cash Equivalents

The  Company  considers  all highly  liquid  debt  instruments  with an original
maturity of three months or less to be cash equivalents.

(f) Marketable in Securities

The Company  classifies  its debt and equity  securities as  "available-for-sale
securities.  Debt and equity  securities are classified as  "available-for-sale"
securities  and are  reported at fair market  value,  with  unrealized  gains or
losses net of deferred taxes included in other  comprehensive  income (loss) and
accumulated  in the  stockholders'  equity  section of the  balance  sheet.  The
Company did not hold any  "trading" and  "held-to-maturity"  securities at March
31, 2006.


                                       F-5
<PAGE>
(g) Depreciation

Depreciation of property,  plant and equipment is calculated  principally by the
straight line method based on estimated useful lives of the respective assets.

(h) Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed of

The Company's long-lived asset and certain identifiable intangibles are reviewed
for impairment  when ever events of changes in  circumstances  indicate that the
carrying amount of assets may not be recoverable. Recoverability of assets to be
held and used is measured by a comparison of the carrying  amount of an asset to
future net cash flows (undiscounted and without interest charges) expected to be
generated  the  asset.  If  such  assets  are  considered  to be  impaired,  the
impairment  to be  recognized  is measured  by the amount by which the  carrying
amount of the assets  exceeds the fair value of the assets.  The Company did not
classify any long-lived  assets as long-lived  assets to be disposed of at March
31, 2006.

(i) Income Taxes

Income taxes are accounted for under the assets and liability  method.  Deferred
tax assets  and  liabilities  are  recognized  for the  future tax  consequences
attributable to differences  between the financial  statement carrying amount of
existing  assets and  liabilities  and their  respective tax bases and operating
loss and tax credit  carry  forward.  Deferred  tax assets and  liabilities  are
measured  using  enacted tax rates  expected  to apply to taxable  income in the
years in which those  temporary  differences  are  expected to be  recovered  or
settled.  The effect on deferred tax assets and  liabilities  of a change in tax
rates is recognized in earnings in the period that includes the enactment date.

The  Company is subject to  Japanese  national  and local taxes based on income,
which in aggregate  resulted in a normal  statutory  tax rate of 41.12% for both
six months ended March 31, 2006 and 2005.

(j) Advertising Expenses

Advertising expenses are expensed as incurred.  Advertising expenses for the six
months ended March 31, 2006 and 2005 were $756,000 and $667,000, respectively.

(k) Basic Net Income per Common Share

Basic net income per  common  share has been  computed  by  dividing  net income
available to common stockholders by the weighted average number of common shares
outstanding  during each year.  Diluted net income per common  share is computed
using the weighted average number of common stock equivalent shares  outstanding
during the period.  As of March 31, 2006,  there were no common stock equivalent
shares outstanding.

2.       Basis of Translating Financial Statements

The  functional  currency  of the Company is the  Japanese  Yen.  The  financial
statements  of the  Company  are  translated  into United  States  Dollars  (the
reporting  currency) at year-end exchange rates for assets and liabilities,  and
weighted-average   exchange  rate  for  revenues  and  expenses.  The  resulting
translation  adjustments  are  recorded  as a component  of other  comprehensive
income  (loss)  reflected  on the  consolidated  statements  of  operations  and
comprehensive  income (loss),  and the consolidated  statements of shareholders'
equity.  Transaction  gains  and  losses,  if any,  in  foreign  currencies  are
reflected in operations.

3.       Inventories

Inventories  consist of gaming prizes,  food and beverages and are stated at the
lower of cost (determined by the first-in, first-out method) or market.

4.       Property, Plant, and Equipment

Property and equipment are stated at cost, less accumulated depreciation.  Major
betterments are  capitalized,  while routine repairs and maintenance are charged
to expense when  incurred.  Depreciation,  which  includes  assets under capital
leases, is computed using the straight-line method or declining balance over the
following estimated useful lives:

Buildings and improvements                       10 to 40 years
Pachinko machines and equipment                  2 to 20 years

Pachinko  machines  generally  have a useful life of two (2) to three (3) years;
however,  technology  changes  and  changes in patron  playing  habits may cause
pachinko  machines  to become  obsolete.  Management  evaluates  utilization  of
machines daily. In the event certain machines become  underutilized,  management
would sell or dispose of the assets.

5.       Related Party Transactions

The Company has related party transactions between the related parties below:

a) Ginza Kaikan Co Ltd

Ginza Kaikan is a company that operates  entertainment  facilities  for pachinko
and slot  machines.  Ginza Kaikan is owned by Mrs. Kyoko  Kanayama,  the wife of
Noriyuki  Kanayama.   Mrs.  Kyoko  Kanayama  is  a  director  and  the  majority
stockholder of Ginza Kaikan. Ginza Kaikan owns four entertainment  facilities in
the city of  Shizuoka.  The Company  sends  employees to Ginza Kaikan and shares
some parts of their salary with Ginza Kaikan. The Company also rents property to
Ginza Kaikan.


                                       F-6
<PAGE>
b) Esore Ryusyo Co Ltd.

Esore  Ryusho is a company  that is 100%  owned by Mrs.  Kyoko  Kanayama.  Esore
Ryusho provides cleaning, advertisement and beverage vending machine services in
entertainment facilities.

Financial information in respect of related party transactions at March 31, 2006
and for each of the six months ended March 31, 2006 and 2005 is separately
reported in the financial statements.

6.       Long-term Debt

The Company's  long-term debts interest rates range from 1.39% to 2.50% at March
31, 2006. As of March 31, 2006,  the current  portion of long-term  debt totaled
$6,351,000 and the non-current portion totaled $23,686,000.
<TABLE>
<CAPTION>
Long-term debt at March 31, 2006, consisted of the following:

<S>                                                                                        <C>
Loans payable to credit union, payable monthly in principal and interest        $       7,098,000
installments ranging from $8,512 to $102,656, variable interest currently at
1.875%-2.000% per annum, due 2006 through 2017, secured by land and buildings,
guaranteed by officers
Loans payable to credit union, payable monthly in principal and interest                5,430,000
installments ranging from $27,119 to $94,501, variable interest currently at
1.875%-2.300% per annum, due 2006 through 2014, secured by land and buildings,
guaranteed by officers
Loans payable to commercial bank, payable monthly in principal and interest             5,164,000
installments of $60,291 and $81,571, variable interest currently at 1.875% per
annum, due 2006 through 2012, secured by building, guaranteed by officers.
Loans payable to commercial bank, payable every three month in principal and            2,879,000
interest installments of $14,045 to $34,899, interest at 1.390% and 1.875% per
annum, due 2006 through 2011, secured by building, guaranteed by officers.
Loans payable to finance company, payable monthly in principal and interest               939,000
installments of $17,281 to $27,570, variable interest currently at 2.3% per
annum, secured by land and buildings, guaranteed by officers.
Loans payable to insurance company, payable monthly in principal of $8,512 to           2,210,000
$38,364, variable interest currently at 2.000% per annum, due 2006 through
2016, secured by land and buildings, guaranteed by officers.
Loans payable to related party, payable annually in principal and interest at           5,874,000
interest rate of currently at 2.5%

Total long-term debt                                                                   29,594,000
Less current portion of long-term debt                                                 (7,005,000)
Long-term debt, net of current portion                                          $      22,589,000
</TABLE>

The following  schedule  shows the  maturities of long-term debt for each of the
five years following March 31, 2006 and thereafter:


March 31, 2007 (expressed in 000's)                                  7,005
------------------------------------------------------ --------------------
March 31, 2008                                                       5,531
March 31, 2009                                                       3,957
March 31, 2010                                                       2,304
March 31, 2011                                                       1,805
After five years                                                     8,992
------------------------------------------------------ --------------------
     Total                                                          29,594
------------------------------------------------------ --------------------

7.       Dividends and Legal Reserves

The Japanese  Commercial  Code  provided  that earnings in an amount equal to at
least 10% of all appropriations of retained earnings that are paid in cash, such
as cash  dividends and bonuses to directors,  shall be  appropriated  as a legal
reserve until such reserve equals 25% stated  capital.  The Japanese  Commercial
Code,  amended  effective  October 1, 2001,  provides that earnings in an amount
equal to at least 10% of  appropriations  of retained  earnings that are paid in
cash shall be  appropriated  as a legal reserve  until an  aggregated  amount of
capital  surplus  and the  legal  reserve  equals  25% of stated  capital.  Cash
dividends  in the six months  ended  March 31, 2006 and 2005 were  $266,000  and
$-0-,  respectively.  The  dividend  in the six months  ended March 31, 2006 was
declared prior to September 30, 2005 and paid after September 30, 2005.

8.       Commitments and Contingent Liabilities

At March 31, 2006, the Company had contingent liabilities for guarantees of bank
loans of Ginza Kaikan of $4,405,000.


                                       F-7
<PAGE>
9.       Leases

The Company has several  operating  leases,  primarily  for  vehicles and office
equipments.  Future minimum lease payments under non-cancelable operating leases
that have  initial or  remaining  lease terms in excess of one year at March 31,
2006 are as follows:

--------------------------------------------------------------
                                                 U.S. dollars
                                                 (thousands)
                                                 -------------
                                                     2006
--------------------------------------------------------------
December 31, 2006                                          73
--------------------------------------------------------------
December 31, 2007                                          21
December 31, 2008                                          11
December 31, 2009                                           9
December 31, 2010                                           4
After five years                                            -
--------------------------------------------------------------
     Total                                                118
--------------------------------------------------------------

10.  Risks and Uncertainties

Competition

The  Company  faces  substantial  competition  in the market in which its gaming
facilities are located.  Smaller  operators of pachinko parlors in Japan such as
the Company have been facing increasing competition from larger operators.  This
competition is having an adverse effect on the Company's gaming revenues. Larger
gaming  operators are able to use their scale to offer newer and more  appealing
gaming machines, larger pachinko parlors with a greater variety of machines, and
greater  advertising.  Larger competitors also have  significantly  greater name
recognition and financial and marketing resources than the Company.  Through the
consolidation  and expansion of these larger gaming  operators,  competition  is
intensifying in the market in which the Company's gaming facilities are located.
The  Company's  competitors  are  geographically  concentrated,  and  all of the
Company's gaming  operations  primarily  compete with other gaming operations in
its market in Shizouka,  Japan.  The Company expects that intensify  competitive
pressures  will  continue  to have an  adverse  effect on the  Company's  gaming
revenues and results of operations in future periods.

Innovations in Technologies

The  Company's  gaming  machines are subject to new  innovations  and changes in
entertainment  experiences.  Pachinko machines vary widely in price and expected
life. As gaming  machines age,  customer use of the  machines,  and  accordingly
gaming  revenues from the machines,  can decline,  often rapidly.  Sustaining or
increasing the Company's gaming revenues  requires that the Company  continually
introduce new machines that are popular with gaming customers.  The introduction
of new machines can be a  significant  expense for the Company,  and the Company
may not be able to match its larger competitors in the variety and appeal of its
gaming machines. To the extent that the Company's machines become obsolete,  the
Company's gaming revenues may be adversely affected.

Cyclical Nature of Business

The Company's primary business involves gaming entertainment.  During periods of
recession or economic  downturn,  consumers may reduce or eliminate  spending on
gaming  entertainment  activities.  In the  event  that  any  of  the  Company's
demographic markets suffer adverse economic  conditions,  the Company's revenues
may be  materially  adversely  affected.  In  addition,  the  operations  of the
pachinko stores are typically  seasonal in nature.  The sales during the holiday
seasons are higher than the regular months.  The biggest holiday season in Japan
lies in the end of December  through  the  beginning  of January.  Additionally,
revenues can fluctuate when a new type of pachinko  machine is introduced at the
stores.

Japanese Gaming Regulation

The Company's business is regulated. The Entertainment Establishment Control Law
(EECL) governs a variety of entertainment establishments, including pachinko and
pachislot  stores.  The National  Public Safety  Commission  (NPSC) sets out the
general standard of the pachinko stores within the scope of EECL. The ability of
the Company to remain in business  and to operate  profitably  depends  upon the
Company's  ability to satisfy all  applicable  NPSC gaming laws and  regulations
governed by EECL.

Political Climate

The Company's  ability to remain in the gaming business depends on the continued
political  acceptability  of pachinko  gaming  activities to both the public and
governmental  officials.  In  addition,  the gaming laws  regulate  payout rates
which, if altered, may diminish the Company's profitability. Management is aware
of nothing to  indicate  that NPSC  officials  will change its  policies  toward
gaming  activities  in  general;  however,  there  are no  assurances  that such
policies  will  not be  changed.  Any  substantial,  unfavorable  change  in the
enabling laws or tax rates on gaming revenues could make the Company's  business
substantially  more  onerous,  less  profitable  or illegal,  which would have a
material adverse effect on the Company's business.

Foreign Currency

Since the local  currency  is the  Japanese  Yen,  the  Company  may  experience
significant  fluctuations  in the value of reported  assets and  liabilities  in
United States Dollars.

11.  Legal Matters

During the three months ended March 31,  2006,  5,000,000  shares were issued to
two consultants  which are subject to dispute by the Company.  These shares were
issued  pursuant to Independent  Contractor  Agreements  dated as of November 1,


                                       F-8
<PAGE>
2005 that each such consultant  entered into with the Company.  Each Independent
Contractor  Agreement  requires the  consultant to actively  attempt to locate a
suitable  merger  candidate as well as analyze and perform  proper due diligence
functions  through the consummation of such  transaction.  The shares were to be
issued to each such consultant only if the consultant  successfully performs all
such services.  As of the date of this report,  the consultants have not located
any suitable merger  candidates,  nor has any such transaction been consummated.
As a result,  the  Company  does not  believe  these  shares  were earned by the
required  performance by these consultants  under their  Independent  Contractor
Agreements.  On February  22,  2006,  before the  issuance  of these  shares was
completed,  the  Company's  Chief  Executive  Officer sent  instructions  to the
Company's  transfer agent  attempting to prevent the issuance of these shares or
any other shares that would cause dilution to the Company's stockholders without
appropriate  consideration  to the  Company.  Despite  these  instructions,  the
5,000,000 shares were subsequently issued. The Company is currently  considering
its  alternatives  to obtain the return of these shares,  money damages or other
remedies.

On June 15, 2006, the Company announced the appointment of the New York law firm
of  Stillman,  Friedman &  Shechtman,  P.C. as special  litigation  and internal
investigation counsel for the Company. The Company anticipates that the Stillman
firm will conduct an investigation  focusing on the transactions  leading to the
acquisition  of  Sunkyo  by  the  Auto-Q  shell  in  October  2005  and  certain
transactions since the closing of that acquisition.

                                       F-9
<PAGE>
Item 2. Management's Discussion and Analysis

CAUTIONARY STATEMENT REGARDING FORWARD LOOKING STATEMENTS

It should be noted that this  Management's  Discussion and Analysis of Financial
Condition and Results of Operations  may contain  "forward-looking  statements."
The terms  "believe,"  "anticipate,"  "intend,"  "goal,"  "expect,"  and similar
expressions  may  identify  forward-looking  statements.  These  forward-looking
statements  represent the Company's current  expectations or beliefs  concerning
future events.  The matters  covered by these  statements are subject to certain
risks and  uncertainties  that could cause actual  results to differ  materially
from those set forth in the forward-looking statements,  including the Company's
dependence on weather-related  factors,  introduction and customer acceptance of
new products, the impact of competition and price erosion, as well as supply and
manufacturing  restraints and other risks and uncertainties.  The foregoing list
should not be construed as exhaustive,  and the Company disclaims any obligation
subsequently  to revise any  forward-looking  statements  to  reflect  events or
circumstances after the date of such statements, or to reflect the occurrence of
anticipated or unanticipated  events. In light of the significant  uncertainties
inherent in the  forward-looking  information  included herein, the inclusion of
such information  should not be regarded as a representation  that the strategy,
objectives or other plans of the Company will be achieved. The Company wishes to
caution  readers  not  to  place  undue  reliance  on any  such  forward-looking
statements, which speak only as of the date made.

Overview

The Company is an entertainment  company that operates Pachinko parlors in Japan
through  its  subsidiary,   Sunkyo  Corporation  ("Sunkyo").   Sunkyo  develops,
operates,  and manages  entertainment  facilities  for  pachinko  games and slot
machines  in  Japan.  Currently,  5  facilities  are  operating  under  Sunkyo's
management.  Pachinko,  a type of pinball game, is one of the most popular games
in the Japanese entertainment industry.

Company History

The Company  (formerly known as Auto-Q  International,  Inc) was incorporated in
the  State  of  Delaware  on  April  26,  2001 for the  purpose  of  developing,
distributing  and  installing  products  using  global  positioning  systems and
telematics  technology.  The  Company was not  successful  in  implementing  its
business plan and management determined that it was in the best interests of the
shareholders to discontinue and liquidate its prior operating activities.

On October 12,  2005,  the  Company and  Entertainment  Is Us, Inc.  ("EIU"),  a
privately-held  Nevada  corporation,  consummated  the  certain  Share  Exchange
Agreement  (the  "Agreement")  originally  entered  into on  December  1,  2004.
Pursuant to the Agreement,  the Company  acquired all of the outstanding  equity
stock of EIU from the EIU Shareholders.  As consideration for the acquisition of
EIU,  the  Company  issued  94,500,000  shares of its  common  stock for all the
outstanding capital of the EIU. Additionally, Auto-Q issued 10,500,000 shares to
consultants for consulting services related to the Share Exchange Agreement. The
Company claims an exemption from the  registration  requirements  of the Act for
the private  placement of these  securities  pursuant to Section 4(2) of the Act
and/or  Regulation D  promulgated  thereunder  since,  among other  things,  the
transaction  did not involve a public  offering,  the investors were  accredited
investors and/or  qualified  institutional  buyers,  the investors had access to
information  about the  company and their  investment,  the  investors  took the
securities  for  investment  and not resale,  and the Company  took  appropriate
measures to restrict the transfer of the securities.

Results of Operations - Three and six months ended March 31, 2006

Revenues

During the three months ended March 31, 2006, our revenues decreased  ($858,000)
to  $4,023,000,  compared to gaming revenue of $4,881,000 for the same period in
2005.  During  the six months  ended  March 31,  2006,  our  revenues  decreased
($1,932,000)  to  $7,767,000,  compared to gaming  revenue of $9,699,000 for the
same period in 2005. The overall  decreases are due to  significant  competitive
pressures in the Company's  market.  The Company  expects that such  competitive
pressures will continue to have an adverse  effect on gaming  revenues in future
periods. See Note 10 to the financial statements.

Selling, General & Administrative Expenses

Selling,  general and  administrative  expenses for the three months ended March
31, 2006 increased $506,000 to $2,324,000 from $1,818,000 for the same period in
2005.  Selling,  general and  administrative  expenses  for the six months ended
March 31, 2006 decreased  ($646,000) to $5,074,000  from $5,720,000 for the same
period in 2005.  The increase for the three months ended March 31, 2006 compared
to the same period in 2005 is due to increased  salaries as result of additional
employees, increased advertising and the purchase of new gaming machines.

Depreciation

For the three months ended March 31, 2006, our  depreciation  expense  increased
$78,000 to $467,000 from  $389,000 for the prior year.  For the six months March
31, 2006, our depreciation  expense increased $103,000 to $926,000 from $823,000
for  the  prior  year.  The  overall  increase  was due to the  purchase  of new
equipment.


                                        2
<PAGE>
Loss on Disposal of Properties

For the three months ended March 31,  2006,  our loss on disposal of  properties
decreased $(905,000) to $735,000 from $1,640,000 for the prior year. For the six
months  ended  March 31,  2006,  our loss on disposal  of  properties  increased
$644,000 to $1,842,000  from  $1,198,000 for the prior year. Over all change was
due to the  closure of one of our  pachinko  parlors as well as  disposal of old
equipment.

Net Income

Our net income  for the three and six  months  ended  March 31,  2006  decreased
($385,000)  and  ($1,494,000),   respectively,  to  $1,337,000  and  $2,019,000,
respectively,   as  compared  to  net  income  of  $1,722,000  and   $3,513,000,
respectively,  for the same periods in 2005. Overall decrease in net income is a
result of the foregoing factors mentioned above.

Liquidity and Capital Resources

Gaming  Revenues did provide  sufficient  working capital to fund our operations
during the six months  ended March 31,  2006.  Cash balance as of March 31, 2006
totaled  $7,285,000.  Our current  assets and  liabilities  as of March 31, 2006
aggregated $9,886,000 and $10,567,000, resulting in a negative current liquidity
of $681,000.  Cash flow from operations  provided  $4,691,000 of cash during the
six months March 31, 2006. Cash used in investing  activities for the six months
ended March 31, 2006 totaled  $2,237,000  which was  primarily  attributable  to
purchase of  equipment.  Cash used in  financing  activities  for the six months
ended March 31, 2006 totaled $555,000 resulting from dividends paid and payments
on  borrowings.  As of  March  31,  2006,  we had  no  commitments  for  capital
expenditures. Total stockholder's equity as of March 31, 2006 was $38,261,000.

EIU intends to acquire more Pachinko Parlors. Therefore, it is contemplated that
EIU will arrange for further  financing for the purchase of these parlors in the
future. At this time, there are no specific acquisitions pending.

Off Balance Sheet Arrangements

The Company currently has no off balance sheet arrangements.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United  States of America  requires  the  appropriate
application of certain accounting policies,  many of which require estimates and
assumptions  about  future  events and their  impact on amounts  reported in the
financial  statements  and related  notes.  Since future events and their impact
cannot be determined with certainty,  the actual results will inevitably  differ
from our estimates.

Management  believes  application  of  accounting  policies,  and the  estimates
inherently required by the policies,  are reasonable.  These accounting policies
and estimates are constantly  re-evaluated,  and adjustments are made when facts
and  circumstances  dictate a  change.  Historically,  management  has found the
application  of  accounting  policies  to be  appropriate,  and  actual  results
generally  do not  differ  materially  from  those  determined  using  necessary
estimates.

GAMING REVENUE:  We recognize revenue from pachinko and pachislo games represent
the gross pay-ins, less payouts to customers. Revenues are recorded when cash is
received for game balls or game tokens when rented to the  patrons.  Payouts are
recorded when the token prizes are purchased back from the exchangers.

INVENTORIES:  Our inventories  consist of gaming prizes,  food and beverages and
are stated at the lower of cost or market.

IMPAIRMENT  OF  LONG-LIVED  ASSETS AND  LONG-LIVED  ASSETS TO BE DISPOSED OF: We
review our long-lived assets and certain identifiable intangibles for impairment
when ever events change in circumstances which indicate that the carrying amount
of assets may not be recoverable.  Recoverability  of assets to be held and used
is measured by a  comparison  of the  carrying  amount of an asset to future net
cash flows  (undiscounted and without interest charges) expected to be generated
by the asset. If such assets are considered to be impaired, the impairment to be
recognized is measured by the amount by which the carrying  amount of the assets
exceeds  the fair value of the  assets.  We review  our  pachinko  and  pachislo
machines  and  equipment  annually  for such  impairment  considering  that such
equipment tend to be more affected by changes in our customer playing  attitudes
and preference.

Recently Issued Accounting Pronouncements

In May 2003, the FASB issued SFAS No. 150,  "Accounting for Certain  Instruments
with  Characteristics  of Both  Liabilities and Equity." This standard  requires
that certain financial instruments embodying an obligation to transfer assets or
to issue equity  securities be classified  as  liabilities.  It is effective for
financial instruments entered into or modified after May 31, 2003, and otherwise
is  generally  effective  July 1,  2003.  This  standard  had no  impact  on the
Company's financial statements.


                                        3
<PAGE>
In December  2002,  the FASB issued SFAS No. 148,  "Accounting  for  Stock-Based
Compensation  - Transition  and  Disclosure - an Amendment to FASB Statement No.
123."  SFAS  No.  148  amends  SFAS  No.  123,   "Accounting   for   Stock-Based
Compensation," to provide  alternative  methods for transition to SFAS No. 123's
fair value method of accounting for stock-based compensation. As amended by SFAS
No. 148, SFAS No. 123 also requires additional  disclosure regarding stock-based
compensation  in annual and  condensed  interim  financial  statements.  The new
disclosure requirements became effective immediately.

Item 3. Controls and Procedures

(a) Evaluation of Disclosure Controls and Procedures

We maintain  "disclosure  controls and  procedures,"  as such term is defined in
Rules  13a-15(e) and 15d-15(e)  under the  Securities  Exchange Act of 1934 (the
"Exchange  Act"),  that are designed to ensure that  information  required to be
disclosed  by us in reports  that we file or submit  under the  Exchange  Act is
recorded, processed,  summarized, and reported within the time periods specified
in Securities and Exchange Commission rules and forms, and that such information
is accumulated and communicated to our management, including our Chief Executive
Officer,   as  appropriate,   to  allow  timely  decisions   regarding  required
disclosure.  In designing and evaluating our disclosure controls and procedures,
management  recognized  that disclosure  controls and procedures,  no matter how
well  conceived  and  operated,  can  provide  only  reasonable,  not  absolute,
assurance that the objectives of the disclosure controls and procedures are met.
Additionally,  in designing  disclosure controls and procedures,  our management
necessarily  was required to apply its judgment in evaluating  the  cost-benefit
relationship of possible disclosure  controls and procedures.  The design of any
disclosure   controls  and  procedures  also  is  based  in  part  upon  certain
assumptions about the likelihood of future events, and there can be no assurance
that any design will succeed in achieving  its stated goals under all  potential
future conditions.

As of the end of the period covered by this report,  we conducted an evaluation,
under the supervision and with the  participation of our Chief Executive Officer
of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule
15d-15(e) of the Exchange Act). Based upon this evaluation,  our Chief Executive
Officer concluded that our disclosure  controls and procedures are not effective
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 Commission's rules and forms
for the reasons described in the following paragraph.

The Company's Chief Executive Officer has determined that there are two material
weaknesses in the Company's  disclosure  controls and  procedures.  First,  Gary
Stewart, the Company's former Chief Financial Officer,  allowed third parties to
perform  essential  functions for the Company,  including opening bank accounts,
which  activities  have been outside of the  effective  control of the Company's
management.  Second,  as  described  in more detail in Note 11 to the  financial
statements, the Company's former Chief Financial Officer authorized the issuance
of 5,000,000 shares to consultants  without the knowledge of the Company's Chief
Executive  Officer  and  without  performance  by the  consultants  under  their
Independent Contractor Agreements required as a condition to the issuance of the
shares.  To address these control issues,  the Company's Chief Executive Officer
demanded that Gary Stewart resign as a director and Chief Financial Officer. Mr.
Stewart resigned on June 8, 2006.

(b) Changes in Internal Controls over financial reporting

There have been no changes in our internal  controls  over  financial  reporting
during  our  last  fiscal  quarter,  which  have  materially  affected,  or  are
reasonably  likely to materially  affect,  our internal  control over  financial
reporting.

(c) Limitations on Effectiveness of Disclosure Controls and Procedures

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


                           PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None.


                                        4
<PAGE>
Item 4. Submission of Matters to a Vote of Security Holders

None.

Item 5. Other Information

As reported in a Form 8-K filed by the Company on June 13,  2006,  Gary  Stewart
resigned  as the  Company's  Chief  Financial  Officer and a director on June 8,
2006.  Until the Company is able to appoint a new Chief Financial  Officer,  the
Company's  Chief  Executive  Officer  will  perform the  function  of  Principal
Financial Officer for the Company.

Item 6. Exhibits

a. Exhibit Index

31.1  Certification  by  Principal  Executive  Officer and  Principal  Financial
Officer,  required by Rule 13a- 14(a) or Rule  15d-14(a)  of the  Exchange  Act,
promulgated pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1  Certification  by  Principal  Executive  Officer and  Principal  Financial
Officer,  required by Rule  13a-14(b) or Rule  15d-14(b) of the Exchange Act and
Section 1350 of Chapter 63 of Title 18 of the United  States  Code,  promulgated
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.


                                        5
<PAGE>
                                   SIGNATURES

In accordance with the  requirements of the Exchange Act, the registrant  caused
this  report to be  signed on its  behalf  by the  undersigned,  thereunto  duly
authorized.

                               ENTERTAINMENT IS US, INC.



Date:  June 22, 2006            /s/ Noriyuki Kanayama
                                ------------------------
                                Name:  Noriyuki Kanayama
                                Title: President and Chief Executive Officer



                                        6