**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Form 10 - K**

(Mark One)

[ x ]    ANNUAL REPORT UNDER SECTION 13 OR 15 (d) OF THESECURITIES EXCHANGE ACT OF 1934

For the Fiscal Period year ended July 31, 2009

[    ]    TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THESECURITIES EXCHANGE ACT OF 1934

For the transition period from ______________ to___________________

 

Commission file number: **333-145884**

**Emo Capital Corp.**

**----------------------------------------------**

(Exact name of small business issuer as specified in itscharter)

| **Nevada** | **N/A**(State or other jurisdiction of			incorporation or organization)(IRS Employer Number)
 

**115 He Xiang Road, Bai He Village, Qing Pu, Shanghai,China, 200000**

----------------------------------------------------------

(Address of principal executive office)

**604-267-0111**

----------------------------------

(Issuer's telephone number)

**n/a**

**-----------------**

(Former name, former address and former fiscal year, ifchanged since last report)

 

Indicate by check mark if the registrant is a well-known seasoned issuer, asdefined in Rule 405 of the Securities Act:

Yes o No x

Indicate by check mark if the registrant is not required to file reportspursuant to Section 13 or Section 15(d) of the Act:

Yes o No x

Indicate by check mark whether the registrant (1) has filed all reportsrequired to be filed by Section 13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that theregistrant was required to file such reports), and (2) has been subject to suchfiling requirements for the past 90 days:

Yes x No o

Indicate by check mark if disclosure of delinquent filers pursuant to Item405 of Regulation S-K is not contained herein, and will not be contained, to thebest of the registrant's knowledge, in definitive proxy or informationstatements incorporated by reference in Part III of this Form 10-K or anyamendment to this Form 10-K. o

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:

Large accelerated filer o Accelerated filer o 

Non-accelerated filer o Smaller reporting company x

(Do not check if a smaller reporting company) 

 

Indicate by check mark whether the registrant is a shellcompany (as defined in Rule 12b-2 of the Exchange Act):

Yes x   No o

The aggregate market value of Emo Capital's Common Stock ownedby non-affiliates as of November 10, 2009 was $30,000.

Number of shares of each class of Emo Capital's capital stockoutstanding as of November 10, 2009 was: 5,000,000 shares of common stock

 

1

 

 

**Emo Capital Corp.**

**FORM 10-K**

For the Fiscal Year ended July 31, 2009

Table of Contents

 

*Part I*

        Item 1.        Description of Business

        Item 1A.     Risk Factors

        Item 1B.     Unresolved Staff Comments

        Item 2.        Description of Property

        Item 3.        Legal Proceedings

        Item 4.        Submission of Matters to a voteof Security Holders

*Part II*

*       *Item 5.        Market for Registrant'sCommon Equity and Related Stockholder Matters and Issuer Purchases of EquitySecurities

        Item 6.        Selected Financial Data

        Item 7.        Management's Discussion andAnalysis of Financial Condition and the Results of Operations

        Item 7A.    Quantitative and QualitativeDisclosures About Market Risk

        Item 8.        Financial Statements andSupplementary Data

                          Management's Report onInternal Control Over Financial Reporting

                          Report of IndependentRegistered Public Accounting Firm

*Part III*

        Item 9.        Changes In and Disagreementswith Accountants on Accounting and Financial Disclosure

        Item 9A.     Controls and Procedures

        Item 9B.     Other Information

        Item 10.        Directors, Executive Officers,Promoters and Control Persons; Compliance with Section 16(a) of the Exchange Act

        Item 11.      Executive Compensation

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

        Item 13.       Exhibits and FinancialStatements Schedules

        Item 14.      Principal Accountants Fees andServices

       Signatures

 

2

 

FORWARD LOOKING STATEMENTS

CERTAIN STATEMENTS IN THIS ANNUAL REPORT ON FORM 10-K, ORTHE "REPORT," ARE "FORWARD-LOOKING STATEMENTS." THESE FORWARD-LOOKING STATEMENTSINCLUDE, BUT ARE  NOT LIMITED TO, STATEMENTS ABOUT THE PLANS, OBJECTIVES,EXPECTATIONS AND INTENTIONS OF EMO CAPITAL CORP., A NEVADA CORPORATION AND OTHERSTATEMENTS CONTAINED IN THIS REPORT THAT ARE NOT HISTORICAL FACTS.FORWARD-LOOKING STATEMENTS IN THIS REPORT OR HEREAFTER INCLUDED IN OTHERPUBLICLY AVAILABLE DOCUMENTS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION,OR THE "COMMISSION," REPORTS TO OUR SHAREHOLDERS AND OTHER PUBLICLY AVAILABLESTATEMENTS ISSUED OR RELEASED BY US INVOLVE KNOWN AND UNKNOWN RISKS,UNCERTAINTIES AND OTHER FACTORS WHICH COULD CAUSE OUR ACTUAL RESULTS,PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS TO DIFFER FROM THE FUTURERESULTS, PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS EXPRESSED ORIMPLIED BY SUCH FORWARD-LOOKING STATEMENTS. SUCH FUTURE RESULTS ARE BASED UPONMANAGEMENT'S BEST ESTIMATES BASED UPON CURRENT CONDITIONS AND THE MOST RECENTRESULTS OF OPERATIONS. WHEN USED IN THIS REPORT, THE WORDS "EXPECT,""ANTICIPATE," "INTEND," "PLAN," "BELIEVE," "SEEK," "ESTIMATE" AND SIMILAREXPRESSIONS ARE GENERALLY INTENDED TO IDENTIFY FORWARD-LOOKING STATEMENTS,BECAUSE THESE FORWARD-LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES. THEREARE IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROMTHOSE EXPRESSED OR IMPLIED BY THESE FORWARD-LOOKING STATEMENTS, INCLUDING OURPLANS, OBJECTIVES, EXPECTATIONS AND INTENTIONS AND OTHER FACTORS.

 

 

***PART I***

**Item 1.    Description of Business**

Emo Capital Corp.was incorporated in the state of Nevada on August 23, 2006. Emo intends tocreate and develop a new social networking website which will be an onlineutility that connects youths in the age groups between 12-18 who study, and worktogether. The website will be targeted to the Chinese speaking market and willinitially be advertised to users in China, Taiwan, and Hong Kong. We expect thatwe will have a working, beta stage software by the end of February 2010. Wecurrently have not advanced beyond the business plan state from our inceptionuntil the date of this filing. We plan to raise initial seed financing throughthe sale of our common shares as described in this offering. The initial seedfinancing will be put towards designing and writing software, and paying forcosts related to registering the Company's common stock for public sale. Weanticipate that in order for us to begin commercialization of the website, wewill need to raise additional capital. We currently do not have any specificplans to raise these funds.  
**Principal Products or Services and Their Markets**
This is the initial stage of our business. As of the date of this filing, wehave not implemented our business plan. 

Emo intends to create and develop a newsocial networking website which will be an online utility that connects youthsin the age groups between 12-18 who study, and work together. The website willbe targeted to the Chinese speaking market and will initially be advertised tousers in China, Taiwan, and Hong Kong.

The site will be free to users and will generate revenue from advertisingincluding banner ads and sponsored groups. Users will be able to create profilesthat often contain photos and lists of personal interests, exchange private orpublic messages, and join groups of friends. The viewing of detailed profiledata is restricted to users from the same network or confirmed friends. Userswill also have access to an instant messaging system, which will be available oneach user's profile page that allows friends to post messages for the user tosee. One user's wall is visible to anyone with the ability to see their fullprofile, and different users' wall posts show up in an individual's News Feed.Many users use their friend's walls for leaving short, temporal notes. Moreprivate discourse is saved for Messages, which are sent to a person's Inbox, andare visible only to the sender and recipient(s) of the Message, much like email.Users have the privilege of forming groups. Groups allow users of commoninterest to come together to a forum of discussion. Through a keyword searchmembers can find online forums and share their thoughts. A group features itsown wall, a discussion board, video, and its own image archive. 

Initially, our website will support both theEnglish and Chinese languages.  

The initial market we plan to introduce oursoftware to is the Chinese speaking market. The Company chose the Chinese marketdue to the president's familiarity with this market and also due to lower laborcosts in software development. We plan to complete the beta phase of the userinterface by February 2008. 
**Competition**
The current market for social networking websites is well developed andpopulated with many different sites targeting different niche demographics. Someof these competitors, such as Myspace or Facebook, are well established brandswith great brand recognition among existing Internet users.  
**Insurance**
Currently, we have no insurance coverage. 
**Government Regulation**
We are currently not subject to any government regulations.
**Offices**
The Company's headquarters and executive offices are located at 115 He XiangRoad, Bai He Village, Qing Pu District, Shanghai 200000. Our telephone number is604-267-0111. 
**Employees**
We currently do not have any employees. 

**Subsidiaries**

We do not have any subsidiaries

**Bankruptcy, Receivership, or Similar Proceedings**

There has been no bankruptcy, receivership, or similar proceedings

**Patents and Trademarks**

We do not have any patents or trademarks
**Legal Proceedings**
We are not a party to any material legal proceeding, nor is our officer,director or affiliate' a party adverse to us in any legal proceeding. 

**Item 1A:     Risk Factors**

In addition to the other information in this report and ourother filings with the SEC, you should carefully consider the risks describedbelow. These risks are not the only ones facing us. Additional risks anduncertainties not presently known to us or that we currently believe to beimmaterial may also impair our business operations. If any of the followingrisks occur, our business, financial condition or operating results could bematerially and adversely affected. 

Risks associated with Emo Capital Corp.:

1. **Our auditors have issued a going concern opinion.**This means we may not be able to achieve our objectives and may have to suspendor cease operations. Our auditors have issued a going concern opinion as at July31, 2009. This means that there is substantial doubt that we can continue as anongoing business without additional financing and/or generating profits. If weare unable to do so, we will have to cease operations and you will lose yourinvestment.

2.**Because all of our assets and our officer and directoris located outside the United States of America, it may be difficult for aninvestor to enforce within the United States any judgments obtained against usor our officer and director.** All of our assets are located outside of theUnited States and we do not currently maintain a permanent place of businesswithin the United States. In addition, our director and officer is a nationaland/or resident of a country other than the United States, and all or asubstantial portion of such persons' assets are located outside the UnitedStates. As a result, it may be difficult for an investor to effect service ofprocess or enforce within the United States any judgments obtained against us orour officer or director, including judgments predicated upon the civil liabilityprovisions of the securities laws of the United States or any state thereof. Inaddition, there is uncertainty as to whether the courts of China and otherjurisdictions would recognize or enforce judgments of United States courtsobtained against us or our director and officer predicated upon the civilliability provisions of the securities laws of the United States or any statethereof, or be competent to hear original actions brought in China or otherjurisdictions against us or our director and officer predicated upon thesecurities laws of the United States or any state thereof.

3. **Because we have only one officer and director who areresponsible for our managerial and organizational structure, in the future,there may not be effective disclosure and accounting controls to comply withapplicable laws and regulations which could result in fines, penalties andassessments against us.** We have only one officer and director. He isresponsible for our managerial and organizational structure which will includepreparation of disclosure and accounting controls under the Sarbanes Oxley Actof 2002. When theses controls are implemented, they will be responsible for theadministration of the controls. Should they not have sufficient experience, theymay be incapable of creating and implementing the controls which may cause us tobe subject to sanctions and fines by the SEC which ultimately could cause you tolose your investment.

4. **Because our sole executive officer will only be devotinglimited time to our operations, our operations could be sporadic which mayresult in periodic interruptions or suspensions of operations and a lack ofrevenues which may cause us to cease operations.** Juanming Fang, our soleexecutive officer will only be devoting limited time to our operations. Mr. Fangwill be devoting approximately twenty five hours a week to our operations.Because Mr. Fang will only be devoting limited time to our operations, ouroperations may be sporadic and occur at times which are convenient to Mr. Fang.As a result, operations may be periodically interrupted or suspended which couldresult in a lack of revenues and a possible cessation of operations.

5. **Because we do not maintain any insurance, if a judgmentis rendered against us, we may have to cease operations. We do not maintain anyinsurance and do not intend to maintain insurance in the future.** Because wedo not have any insurance, if we are made a party to a lawsuit, we may not havesufficient funds to defend the litigation. In the event that we do not defendthe litigation or a judgment is rendered against us, we may have to ceaseoperations.

6. **Because all of our assets and our sole officer anddirector is located outside the United States of America, it may be difficultfor an investor to enforce within the United States any judgments obtainedagainst us or our officer and director. All of our assets are located outside ofthe United States.** In addition, our director and officer is a nationaland/or resident of countries other than the United States, and all or asubstantial portion of such persons' assets are located outside the UnitedStates. As a result, it may be difficult for an investor to effect service ofprocess or enforce within the United States any judgments obtained against us orour officer or director, including judgments predicated upon the civil liabilityprovisions of the securities laws of the United States or any state thereof. Inaddition, there is uncertainty as to whether the courts of China or China orother jurisdictions would recognize or enforce judgments of United States courtsobtained against us or our director and officer predicated upon the civilliability provisions of the securities laws of the United States or any statethereof, or be competent to hear original actions brought in China or otherjurisdictions against us, our sole officer and director predicated upon thesecurities laws of the United States or any state thereof.

7.**If we are not able to effectively respond tocompetition, our business may fail. There are many small software developersthat sell software products which are similar to our proposed business venture.**Most of these competitors have established businesses with a establishedcustomer base. We will attempt to compete against these groups by offering amuch higher quality product compared to our competitors products with a morecustomizable product. However, we cannot assure you that such a strategy will besuccessful, or that competitors will not copy our business strategy. Ourinability to achieve sales and revenues due to competition will have an adverseeffect on our business operations and financial condition.

8. **We need to raise additional investment capital in thefuture in order to commence our business operations. If we are unable to raisethe required investment capital, you may lose all of your investment.** In thecurrent economic environment; it is extremely difficult for companies withoutprofits or revenues, such as us, to raise capital. We currently do not have aspecific plan of how we will obtain such funding; however, we anticipate thatadditional funding will be in the form of equity financing from the sale of ourcommon stock. In the event we are not successful in selling our common stock, wemay also seek to obtain short-term loans from our director, although no sucharrangement has been made. At this time, we cannot provide investors with anyassurance that we will be able to raise sufficient funding from the sale of ourcommon stock or through a loan from our director to meet our initial capitalrequirement needs. If we are unable to raise the required financing, we will beunable to proceed with our business plan and you may lose your entireinvestment.

9. **Because our articles of incorporation authorize theissuance of 75,000,000 shares of common stock, an investor faces the risk ofhaving their percentage ownership diluted in the future. We anticipate that anyadditional funding will be in the form of equity financing from the sale of ourcommon stock.** In the future, if we do sell more common stock, yourinvestment could be subject to dilution. Dilution is the difference between whatyou pay for your stock and the net tangible book value per share immediatelyafter the additional shares are sold by us. These shares may also be issuedwithout security holder approval and, if issued, may be granted voting powers,rights, and preferences that differ from and may be superior to those of theregistered shares.

 

**Item 1B:     Uuresolved Staff Comments**

None

**Item 2:    Description of Property**

The Company's headquarters and executive offices are located at115 He Xiang Road, Bai He Village, QingPu District, Shanghai 200000. Our telephone number is 604-267-0111.  

**Item 3:     Legal Proceedings**

There are no existing, pending or threatened legal proceedings involving EmoCapital Corp., or against any of our officers or directors as a result of theirinvolvement with the Company. 

 

As of July 31, 2009, the Company does not retain a legal counsel. 

**Item 4:      Submission of Matters to a Vote of Security Holders**

There were no matters submitted to a vote of security holders during thefiscal period ended July 31, 2009.

 

***PART II***

**Item 5:    Market for Common Equity, Related StockholderMatters and Small Business Issuer Purchases of Equity Securities**

The Company's Common stock is presently listed on the OTC Bulletin Boardunder the symbol "EMOE". Our common stock has been listed on the OTC BulletinBoard since September 2008. There is currently no active trading in our commonstock and there has been no active trading since our common stock has beenlisted on the OTC Bulletin Board.  

As of July 31, 2009, there were approximately 31 stockholders of record ofthe Company's Common Stock. 

The Company has not paid any cash dividends to date, and it has no intentionof paying any cash dividends on its common stock in the foreseeable future. Thedeclaration and payment of dividends is subject to the discretion of its Boardof Directors. The timing, amount and form of dividends, if any, will depend on,among other things, results of operations, financial condition, cashrequirements and other factors deemed relevant by the Board of Directors.    

There are no outstanding options or warrants or convertible securities topurchase our common equity.      

The Company has never issued securities under and does not have any equitycompensation plan.

 

**Item 6:     Selected Financial Data**
 **As of****As of****As of** **July 31, 2009****July 31, 2008****July 31, 2007****Balance Sheet**   Total Assets$60$7,636$1,505Total Liabilities$11,784$5,585$1,405Stockholders Equity			(Deficit)($11,725)$2,051$100     **For the****For the****For the** **Year ended****Year ended****Year Ended** **July 31, 2009****July 31, 2008****July 31, 2007****Income Statement**   Revenues$-$ -$ -Total Expenses$13,776$28,049$1,900Net Loss($13,776)($28,049)($1,900)    
 

 

 

 

 

 

 

 

 

 

**Item 7:     Management's Discussion and Analysis or Plan of Operation**

The following discussion and analysis provides information which managementof Emo Capital Corp. (the "Company") believes to be relevant to an assessmentand understanding of the Company's results of operations and financialcondition. This discussion should be read together with the Company's financialstatements and the notes to financial statements, which are included in thisreport.

**Overview**

Emo Capital Corp.was incorporated in the state of Nevada on August 23, 2006. Emo intends tocreate and develop a new social networking website which will be an onlineutility that connects youths in the age groups between 12-18 who study, and worktogether. The website will be targeted to the Chinese speaking market and willinitially be advertised to users in China, Taiwan, and Hong Kong. We expect thatwe will have a working, beta stage software by the end of February 2010. Wecurrently have not advanced beyond the business plan state from our inceptionuntil the date of this filing. We plan to raise initial seed financing throughthe sale of our common shares as described in this offering. The initial seedfinancing will be put towards designing and writing software, and paying forcosts related to registering the Company's common stock for public sale. Weanticipate that in order for us to begin commercialization of the website, wewill need to raise additional capital. We currently do not have any specificplans to raise these funds. 

**Results of Operations**

**Revenues**

There were no revenues generated for the fiscal period ended July 31, 2009and no revenues have been earned by the Company since it's inception. 

**General & Administrative Expenses**

General and administrative expensestotaled $13,776 for the fiscal year ended July 31, 2009. This is compared togeneral and administrative expenses totaling $28,049 for the fiscal year endedJuly 31, 2008. This decrease in general and administrative expenses is largelyattributed to a decrease in fees paid for professional services related tomaintaining the Company for publicly reporting status. 

We experienced a net loss of $13,776for the fiscal year ended July 31, 2009 compared to a net loss of $28,049 for thefiscal year ended July 31, 2008.

**Liquidity and Capital Resources**

As of July 31, 2009, the Company hadcash of $60. Management does not expect that the current level of cash onhand will be sufficient to fund our operation for the next twelve month period.In the event that additional funds are required to maintain operations, ourofficers and directors have agreed to advance us sufficient capital to allow usto continue operations. We may also be able to obtain loans from ourshareholders, but there are no agreements or understandings in place currently.

We believe that we will require additional funding to expand our business andensure its future profitability. We anticipate that any additional funding willbe in the form of equity financing from the sale of our common stock. However,we do not have any agreements in place for any future equity financing. In theevent we are not successful in selling our common stock, we may also seek toobtain short-term loans from our director. 

**Item 7A:    Quantitative and Qualitative Disclosures about Market Risk**

Please see Item 1A above, "Risk Factors," for adiscussion of these and other risks and uncertainties we face in our business.

**Item 8:    Financial Statements**

The financial statements required to be filed pursuant to this Item 8 beginon page F-1 of this report.

**Item 9:    Changes In Disagreements With Accountants on Accounting andFinancial Disclosure**

The Financial Statements of the Company have been auditedby Kenne Ruan, CPA, P.C. for the fiscal year ended July 31, 2009 and July 31,2008. There have been no changes in or disagreements with either Kenne Ruan,CPA, P.C. on accounting and financial disclosure matters at any time.

***Item 9A: Controls and Procedures***

Juanming Fang, our Chief Executive Officer and Chief Financial Officer, hasconducted an evaluation of the effectiveness of disclosure controls andprocedures pursuant to Exchange Act Rule 13a-14. Based on that evaluation,taking into account our limited resources and current business operations, theyconcluded that the disclosure controls and procedures are effective in ensuringthat all material information required to be filed in this annual report hasbeen made known to them in a timely fashion. There have been no significantchanges in internal controls, or in other factors that could significantlyaffect internal controls, subsequent to the date they completed their evaluation

Evaluation Of Disclosure Controls And Procedures

The Company maintains controls and procedures designed to ensure thatinformation required to be disclosed in this report is recorded, processed,accumulated, and reported to its management, including the president and thetreasurer, to allow timely decisions regarding the required disclosure. Withinthe 90 days prior to the filing date of this report, the Company's management,with the participation of its president and treasurer, performed an evaluationof the effectiveness of the design and operation of these disclosure controlsand procedures. Those officers have concluded that such disclosure controls andprocedures are effective at ensuring that required information is disclosed inthe Company's reports.

**Change in Internal Control**

There were no significant changes in the Company's internal controls or inother factors that could significantly affect these controls subsequent to theevaluation date.

 

**Item 9B: Other Information**

None

**Item 10:    Directors, Executive Officers, Promoters andControl Persons; Compliance with Section 16(a) of the Exchange Act**

**Officers and Directors**

Each of our directors serves until his or her successor is elected andqualified. Each of our officers is elected by the board of directors to a termof one (1) year and serves until his or her successor is duly elected andqualified, or until he or she is removed from office. The board of directors hasno nominating, auditing or compensation committees.

The name, age, and position of our present officers anddirectors are set forth below:
**Name****Age****Position Held**Juanming Fang28President, Principal Executive Officer, Principal			Financial Officer, Principal Accounting Officer, Treasurer,			Secretary, and Director
Each director serves until our next annual meeting of the stockholders orunless they resign earlier. The Board of Directors elects officers and theirterms of office are at the discretion of the Board of Directors.

**Background of officers and directors**

Juanming Fang has been our president, principal executive officer, principalfinancial officer, principal accounting officer, treasurer and a director sinceour inception on August 23, 2006.In 2001,  Mr.Fang graduated from Shanghai University  in Shanghai, China with a bachelor'sdegree in software engineering.  From 2001 to the present date, Mr. Fang hasbeen self employed as a freelance web design contractor in Shanghai.

**Audit Committee Financial Expert**

We do not have an audit committee financial expert. We do not have an auditcommittee financial expert because we believe the cost related to retaining afinancial expert at this time is prohibitive. Further, because we are onlybeginning our commercial operations, at the present time, we believe theservices of a financial expert are not warranted. 

**Conflicts of Interest**

The only conflict that we foresee is that our officers and directors devotetime to projects that do not involve us. 

**SECTION 16(A) BENEFICIAL OWNER REPORTING COMPLIANCE**

Section 16(a) of the Securities and Exchange Act of 1934requires that the Company's directors, executive officers, and persons who ownmore than 10% of registered class of the Company's equity securities, or filewith the Securities and Exchange Commission (SEC), initial reports of ownershipand report of changes in ownership of common stock and other equity securitiesof the Company. Officers, directors, and greater than 10% beneficial owners arerequired by SEC regulation to furnish the Company with copies of all Section16(a) reports they file. As of the fiscal year ending July 31, 2008, Form 3reports were not timely filed by Juanming Fang, the Company's President.

**Code of Ethics**

The Company has adopted code of ethics for all of theemployees, directors and officers which is attached to this Annual Report asExhibit 14.1.

**Item 11:    Executive Compensation**

The following table sets forth information with respect to compensation paidby us to our officers and directors during the four most recent fiscal years.This information includes the dollar value of base salaries, bonus awards andnumber of stock options granted, and certain other compensation, if any.
**Summary		Compensation Table**     **Long Term		Compensation** **Annual		Compensation****Awards****Payouts****(a)****(b)****(c)****(d)****(e)****(f)****(g)****(h)****(i)****Name and Principal Position (1)****Year****Salary($)****Bonus ($)****Other Annual Compensation ($)****Restricted Stock Award(s) ($)****Securities Underlying Options/SARSs (#)****LTIP Payouts ($)****All Other Compensation ($)** 20090000000Juanming Fang20080000000President, Treasurer, Secretary, and		Director20070000000
 

[1]     All compensation received by the officers and directors has beendisclosed.

**Option/SAR Grants**

There are no stock option, retirement, pension, or profit sharing plans forthe benefit of our officers and directors.

**Long-Term Incentive Plan Awards**

We do not have any long-term incentive plans. 9

**Compensation of Directors**

We do not have any plans to pay our directors any money. 

**Indemnification**

Under our Articles of Incorporation and Bylaws of the corporation, we mayindemnify an officer or director who is made a party to any proceeding,including a law suit, because of his position, if he acted in good faith and ina manner he reasonably believed to be in our best interest. We may advanceexpenses incurred in defending a proceeding. To the extent that the officer ordirector is successful on the merits in a proceeding as to which he is to beindemnified, we must indemnify him against all expenses incurred, includingattorney's fees. With respect to a derivative action, indemnity may be made onlyfor expenses actually and reasonably incurred in defending the proceeding, andif the officer or director is judged liable, only by a court order. Theindemnification is intended to be to the fullest extent permitted by the laws ofthe State of Nevada. 

Regarding indemnification for liabilities arising under the Securities Act of1933, which may be permitted to directors or officers under Nevada law, we areinformed that, in the opinion of the Securities and Exchange Commission,indemnification is against public policy, as expressed in the Act and is,therefore, unenforceable.

**Item 12: Security Ownership of Certain Beneficial Ownersand Management and Related Stockholder Matters**

The following table sets forth, as of the date of this prospectus, the totalnumber of shares owned beneficially by each of our directors, officers and keyemployees, individually and as a group, and the present owners of 5% or more ofour total outstanding shares. The table also reflects what their ownership willbe assuming completion of the sale of all shares in this offering. Thestockholders listed below have direct ownership of his/her shares and possesssole voting and dispositive power with respect to the shares. The address foreach person is our address at 115 He Xiang Road, Bai He Village, Qing Pu,Shanghai, China, 200000.
**Name of Beneficial Owner****Direct Amount of Beneficial Owner****Position****Percent of Class**Juanming Fang2,000,000CEO, CFO, Secretary, Director40.0%**All officers and directors as a			Group (1 person)**  **40.0%**
**Securities authorized for issuance under equity compensation plans.**

We have no equity compensation plans.

**Item 12: Certain Relationships and Related Transactions**

We issued 2,000,000 shares of common stock to Juanming Fang, our presidentand a member of the board of directors in August 2006, in consideration of$2,000. 

***Item 13: Exhibits***

*Exhibit No.                              Description*

3.1*                                         Articles of Incorporation of theCompany (incorporated by reference to the Form SB-2 filed with the Securitiesand Exchange Commission on September 5, 2007)

3.2*                                         Bylaws of the Company (incorporatedby reference to the Form SB-2 filed with the Securities and Exchange Commissionon September 5, 2007)    

10.1*                                       Website Design Contract(incorporated by reference to the Form SB-2 filed with the Securities andExchange Commission on September 5, 2007)

14                                            Code of Ethics

31                                            Certification of the ChiefExecutive Officer and Chief Financial Officer pursuant to Rule 13a-14 of theSecurities and Exchange Act of 1934 as amended, as adopted pursuant to Section302 of the Sarbanes-Oxley Act of 2002

32                                           Certification of the ChiefExecutive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 

 

**Item 14: Principal Accountant Fees and Services**

1) Audit Fees

The aggregate fees billed for the last three fiscal years for professionalservices rendered by the principal accountant for the audit of the Company'sannual financial statements and review of financial statements included in theCompany's Form 10-QSBs or services that are normally provided by the accountantin connection with statutory and regulatory engagements for those fiscal yearswas:

2009 - $4,300          Kenne Ruan, CPA, P.C.

2008 - $3,800          Kenne Ruan, CPA, P.C.

2007 - $2,600          Kenne Ruan, CPA, P.C. 

 

2) Audit - Related Fees

The aggregate fees billed in each of the last three fiscal years forassurance and related services by the principal accountants that are reasonablyrelated to the performance of the audit or review of the Company's financialstatements and are not reported in the preceding paragraph:

2009 - $0                    Kenne Ruan, CPA, P.C.

2008 - $0                      Kenne Ruan, CPA, P.C. 

2007 - $0                     Kenne Ruan, CPA, P.C. 

 

3) Tax Fees

The aggregate fees billed in each of the last three fiscal years forprofessional services rendered by the principal accountant for tax compliance,tax advice, and tax planning was:

2009 - $0                    Kenne Ruan, CPA, P.C.

2008 - $0                    Kenne Ruan, CPA, P.C. 

2007 - $0                    Kenne Ruan, CPA, P.C. 

4) All Other Fees

The aggregate fees billed in each of the last three fiscal years for theproducts and services provided by the principal accountant, other than theservices reported in paragraphs (1), (2), and (3) was:

2009 - $0                    Kenne Ruan, CPA, P.C.

2008 - $0                     Kenne Ruan, CPA, P.C.

2007 - $0                     Kenne Ruan, CPA, P.C. 

            

 

 

 

12

 

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the SecuritiesExchange Act of 1934, the Registrant has duly caused this report to be signed onits behalf by the undersigned, thereunto duly authorized on this 11th day ofNovember, 2009

**Emo Capital Corp.**

(Registrant)

By: /s/ Juanming Fang

Juanming Fang

President and Chief ExecutiveOfficer

Pursuant to the requirements of the Securities Exchange Act of 1934, thisreport has been signed below by the following persons on behalf of theregistrant and in the capacities and on the dates indicated:
**Signature****Title****Date**/s/ Juanming FangPresident, CEO, Secretary, Treasurer and Director
November 11, 2009Juanming Fang     
 

 

**INDEX TO FINANCIAL STATEMENTS**

 

Report of Independent Registered Public Accounting Firm

Balance Sheets for the fiscal year ended July 31, 2009 andperiod ended July 31, 2008                                                                              F-2

Statements of Operations for the fiscal year ended July 31, 2009 and period ended July 31, 2008                                                               F-3

Statements of Cash Flows for the fiscal year ended July 31,2009  and period ended July 31, 2008                                                             F-4

Statements of Shareholder's Equity (Deficit)                                                                                                                                               F-5

Notes to FinancialStatements                                                                                                                                                                    F-6

 

 

 

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Board of Directors and Stockholders

Emo Capital Corp.

(A Development Stage Company)

We have audited the accompanying balance sheets of Emo CapitalCorp.(A development stage company) as of July 31, 2009 and 2008, and the relatedstatements of operations, stockholders' equity and cash flows for each of theyears of the two-year period ended July 31, 2009 and 2008. These financial statements arethe responsibility of the Company's management. Our responsibility is to expressan opinion on these financial statements based on our audit. 

We conducted our audit in accordance with thestandards of the Public Company Accounting Oversight Board (United States).Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free of materialmisstatement. The company is not required to have, nor were we engaged toperform, an audit of its internal control over financial reporting. Our auditincluded consideration of internal control over financial reporting as a basisfor designing audit procedures that are appropriate in the circumstances, butnot for the purpose of expressing an opinion on the effectiveness of thecompany's internal control over financial reporting. Accordingly, we express nosuch opinion. An audit also includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements, assessingthe accounting principles used and significant estimates made by management, aswell as evaluating the overall financial statement presentation. We believe thatour audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to abovepresent fairly, in all material respects, the financial position of Emo CapitalCorp. as of July 31, 2009 and 2008, and the results of its operations and itscash flows for each of the years in the two-year period ended July 31, 2009 inconformity with accounting principles generally accepted in the United States ofAmerica. 

The financial statements have been prepared assuming that theCompany will continue as a going concern. As discussed in Note 1 to thefinancial statements, the Company's losses from operations raise substantialdoubt about its ability to continue as a going concern. The financial statementsdo not include any adjustments that might result from the outcome of thisuncertainty.

/s/ Kenne Ruan, CPA, P.C.

Woodbridge, Connecticut

November 11, 2009

 

 

F-1

    

**Emo Capitals Corp.**

**(A Development Stage Company)**

**Balance Sheets**

**As of July 31, 2009 and  2008**
 			July 31, 2009			July 31, 2008
**ASSETS****Current Assets**  			 			 			 			Cash and cash equivalents			$      60			$      7,636**TOTAL			CURRENT ASSETS**			60			7,636   **TOTAL			ASSETS**			$     60			$    7,636 			========			========
**LIABILITIES AND STOCKHOLDERS' EQUITY**   **Current Liabilities**  Accounts payable and accrued liabilities$    502$    502			Shareholder loan			11,282			5,085**Total			Current Liabilities**			11,784			5,585** **  **Note 4 - Commitments**     **Stockholders' Equity**  Common stock  Authorized: 75,000,000 common shares at $0.001				par value  				Issued and Outstanding:				 				 				5,000,000 common shares as of July 31, 2009				5,000				5,000				(5,000,000 common shares as of July 31, 2008)				 				 				Additional paid in capital				27,000				27,000				Deficit accumulated during the development stage				(43,725)				(29,949)**Total				Stockholders' Equity**				(11,725)				2,051   **TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY**$    60$    7,636 ================     
**See Accompanying Summary of Accounting				Policies and Notes to Financial Statements**
 

F-2

**Emo Capital Corp.**

**(A Development Stage Company)**

**Statements of Operations**

**(Expressed in US Dollars)**
					 **For the three months ended****For the Fiscal Period Ended July 31, 2009****For the Fiscal Period Ended July 31, 2008**** From August 23, 2006 (Inception), to July 31, 2009**					 **July 31, 2009****July 31, 2008****General and Administrative					Expenses**     Professional Fees$   					600$   					872$   					13,317$   					27,772$   					 42,589					Management Fees					-					-					-					-					350					Filing Fee					-					-					348					-					398					Bank Charges and Interest					-					254					111					277					388					 					600					1,127					13,776					28,049					43,725					Net (Loss) for the period					$   (600)					$   (1,127)					$   (13,776)					$   (28,049)					$   (43,725)					 					 					 					==========					==========					=========					 					 					 					 					 					 **Net Loss per Common Share**					 					 					 					  					Basic and diluted					$      (0.00)					$      (0.00)					$      (0.00)					$      (0.00)  					 					 					 					  **Weighted Average Number of Shares Outstanding**					 					 					 					  					Basic and diluted					5,000,000					2,000,000					5,000,000					2,000,000					 
**See Accompanying Summary of Accounting				Policies and Notes to Financial Statements**
 

F-3

 

**Emo Capital Corp.**

**(A Development Stage Company)**

**Statements of Cash Flows**

**(Expressed in US Dollars)**
					 **For the Fiscal Period Ended July 31, 2009****For the Fiscal Period Ended July 31, 2008**** From August 23, 2006 (Inception), to July 31, 2009**					 **Cash Provided by (Used in)**   **Operating Activities**					 					 					 					Net (Loss) for the Period					$    (13,776)					$    (28,049)					$    (43,725)					Changes in non-cash working capital accounts					 					 					 					Decrease (Increase) in Prepaid Expenses					-					1,000					-					Increase (Decrease) in Accounts Payable 					-					(903)					502**Cash Used in operating activities**					(13,776)					(27,952)					(43,223)    **Investing Activities**       **Financing Activities**   Shareholder Loan6,1995,08311,282					Share Capital Subscribed					-					30,000					32,000**Cash provided by financing activities**					6,199					35,083					43,282    **Cash Increased during the					period**(7,576)7,13160    **Cash, Beginning of Period**					7,636					505					-**Cash, End of Period**					$    60					$   7,636					$    60 ==========================    **Supplemental Disclosures of					Cash Flow Information**       **Cash Paid for interest**---**Cash Paid for income tax**---    
**See Accompanying Summary of Accounting					Policies and Notes to Financial Statements**
F-4

 

**Emo Capital Corp.**

**(A Development Stage Company)**

**Statements of Stockholders' Equity**

**From August 23, 2006 (Inception), to July 31, 2009**
 Common			StockAdditionalDeficit Accumulated			During the Total Stockholder's 			Shares			Amount			Paid In Capital			Development Stage			Equity 			 			 			 			 			 **Balances - April 17, 2006**-$                     -$                         -$                            -$                            -      Common Stock Issued for Cash     - at $0.001 per share, July 15, 20072,000,0002,000--2,000      Net Loss for the period from August 23, 2006 to July			31, 2007			-			-			-			(1,900)			(1,900) 			 			 			 			 			 **Balance, as at July 31, 2007**2,000,000$     2,000$                       -$                 (1,900)$                     100      Common Stock Issued for Cash			 			 			 			 			 			- at $0.01 per share, May 2008			3,000,000			3,000			27,000			-			3,000			 			 			 			 			 			 Net Loss for the period ended July 31, 2008			-			-			-			(28,049)			(28,049) 			 			 			 			 			 **Balances - July 31, 2008**5,000,000$   5,000$    27,000$     (29,949)$     2,051      Net Loss for the period ended July 31, 2009			-			-			-			(13,776)			(13,776) 			 			 			 			 			 **Balances - July 31, 2009**5,000,000$   5,000$    27,000$     (43,725)$     (11,725)       ========================================= 
**See Accompanying Summary of Accounting Policies			and Notes to financial Statements**
 

 

F-5

 
**Emo Capital Inc.

(A Development Stage Company)

NOTES TO FINANCIAL STATEMENTS

For the year ended July 31, 2009

Note 1.    -      NATURE AND CONTINUANCE OF OPERATIONS**
The Company is a development stage company which was incorporated in theState of Nevada, United States of America on August 23, 2006. The Companyintends to commence operations a e-commerce website which acts as medium withwhich to facilitate communication between Internet users.

These financial statements have been prepared on a going concern basis. TheCompany has accumulated a deficit of $43,725 since inception and has not yet toachieve profitable operations and further losses are anticipated in thedevelopment of its business, raising substantial doubt about the Company'sability to continue as a going concern. Its ability to continue as a goingconcern is dependent upon the ability of the Company to generate profitableoperations in the future and or to obtain the necessary financing to meet itsobligations and repay its liabilities arising from normal business operationswhen they come due. Management plans to continue to provide for its workingcapital needs by seeking loans from its shareholder. These financial statementsdo not include any adjustments to the recoverability and classification ofassets, or the amount and classification of liabilities that may be necessaryshould the Company be unable to continue as a going concern.

The company's year-end is July 31.
**Note 2.    -      SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**
The financial statements of the Company have been prepared in accordance withaccounting principles generally accepted in the United States of America.Because a precise determination of many assets and liabilities is dependent uponfuture events, the preparation of financial statements for a period necessarilyinvolves the use of estimates, which have been made using careful judgment.Actual results may vary from these estimates.

The financial statements have, in management's opinion, been properlyprepared within the framework of the significant accounting policies summarizedbelow:
**Cash and Cash Equivalents**
Cash equivalents comprise certain highly liquid instruments with a maturityof three months or less when purchased. As at July 31st, 2009, there were nocash equivalents.
**Development Stage Company**
The Company complies with Statement of Financial Accounting Standard ("SFAS")No. 7 and the Securities and Exchange Commission Exchange Act 7 for itscharacterization of the Company as development stage. 
**Impairment of Long Lived Assets**
Long-lived assets are reviewed for impairment in accordance with SFAS No.144, "Accounting for the Impairment or Disposal of Long- lived Assets". UnderSFAS No. 144, long-lived assets are tested for recoverability whenever events orchanges in circumstances indicate that their carrying amounts may not berecoverable. An impairment charge is recognized or the amount, if any, which thecarrying value of the asset exceeds the fair value. 
**Foreign Currency Translation**
The Company is located and operating outside of the United States of America.It maintains its accounting records in U.S. Dollars, as follows:

At the transaction date, each asset, liability, revenue, and expense istranslated into U.S. dollars by the use of exchange rates in effect at thatdate. At the period end, monetary assets and liabilities are remeasured by usingthe exchange rate in effect at that date. The resulting foreign exchange gainsand losses are included in operations.

The Company's currency exposure is insignificant and immaterial and we do notuse derivative instruments to reduce its potential exposure to foreign currencyrisk.
**Financial Instruments**
The carrying value of the Company's financial instruments consisting of cashequivalents and accounts payable and accrued liabilities approximates their fairvalue because of the short maturity of these instruments. Unless otherwisenoted, it is management's opinion that the Company is not exposed to significantinterest, currency or credit risks arising from these financial instruments.****

**Income Taxes**

The Company uses the assets and liability method of accounting for incometaxes in accordance with SFAS No. 109 "Accounting for Income Taxes".  Under thismethod, deferred tax assts and liabilities are recognized for the future taxconsequences attributable to temporary differences between the financialstatements carrying amounts of existing assets and liabilities and theirrespective tax bases. Deferred tax assets and liabilities are measured usingenacted tax rates expected to apply to taxable income in the years in whichthose temporary differences are expected to be recovered or settled.
**Basic and Diluted Net Loss Per Share**
In accordance with SFAS No. 128, "Earnings Per Share', the basic net loss percommon share is computed by dividing net loss available to common stockholdersby the weighted average     number of common shares outstanding. Diluted netloss per common share is computed similar to basic net loss per common shareexcept that the denominator is increased to include the number of additionalcommon shares that would have been outstanding if the potential common shareshad been issued and if the additional common shares were dilutive. As at July31, 2009, diluted net loss per share is equivalent to basic net loss per share.
**Stock Based Compensation**
The Company accounts for stock options and similar equity instruments issuedin accordance with SFAS No. 123(revised), "*Share-Based Payment*". Accordingly, compensation costs attributable to stock options or similar equityinstruments granted are measured at the fair value at the grant date, andexpensed over the expected vesting period.   Transactions in which goods orservices are received in exchange for the issuance of equity instruments areaccounted for based on the fair value of the consideration received or the fairvalue of the equity instruments issued, whichever is more reliably measurable.  SFAS No. 123(revised) requires excess tax benefits be reported as a financingcash inflow rather than as a reduction of taxes paid.

The Company did not grant any stock options during the period ended July 31,2009
**Comprehensive Income**
The Company adopted Statement of Financial Accounting Standards No. 130 (SFAS130), Reporting Comprehensive Income, which establishes standards for reportingand display of comprehensive income, its components and accumulated balances.The Company is disclosing this information on its Statement of Stockholders'Equity.  Comprehensive income comprises equity except those resulting frominvestments by owners and distributions to owners.  

The Company has no elements of "other comprehensive income" during the periodended July 31, 2009.
**Advertising Expenses**
The company expenses advertising costs as incurred. There was no advertisingexpense incurred by the company during the period ended July 31, 2009.       
**New Accounting Standards**
Management does not believe that any recently issued, but not yet effectiveaccounting standards if currently adopted could have a material effect on theaccompanying financial statements.
**Note 3.    -      CAPITAL STOCK**
On July 15, 2007, the Company issued 2,000,000 common shares at $0.001 pershare to the sole director of the Company for total proceeds of $2,000.

In May, 2008, the Company issued 3,000,000 common shares at $0.01 per shareto subscribers for total proceeds of $30,000.
**Note 4.    -      RELATED PARTY TRANSACTIONS**
The Company's sole officer has loaned the company $11,282, without interestand fixed term of repayment.
** ** |
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