UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWASHINGTON, DC 20549 FORM 10-Q (Mark One)þ
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended May 2, 2015.oro
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period from _______________ to ______________. Commission File Number: 0-1455OPT-SCIENCES CORPORATION (Exact name of registrant as specified in its charter)  NEW JERSEY
    21-0681502(State or other jurisdiction ofincorporation or organization)
    (I.R.S. EmployerIdentification No.)  1912 BANNARD STREET, CINNAMINSON, NEW JERSEY
    08077(Address of principal executive offices)
    (Zip Code)  (856) 829-2800 (Registrant's telephone number, including area code)  Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES þ NO o Indicate by check mark whether the registrant has submitted electronically and posted on its corporate
Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such files). YES þ NO 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
    oNon-accelerated filer
    o
    Smaller reporting company
    þ(Do not check if smaller reporting company) Indicate by check mark whether the registrant is a shell company(as defined in Rule 12b-2 of the Exchange Act). YES o NO þ Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practical date: 775,585 Shares of Common Stock, par value $0.25, were outstanding as of June 15, 2015.   Opt-Sciences CorporationFORM 10-Q FIRST QUARTER REPORT - FISCAL YEAR 2015 TABLE OF CONTENTS PagePART I
    FINANCIAL INFORMATIONItem 1.
    Financial Statements.
    3Consolidated Balance Sheets as of May 2, 2015 (unaudited) and November 1, 2014.
    3Consolidated Statements of Income and
	Comprehensive Income (unaudited) for three and six months ended May 2, 2015 and three and six months ended April 26, 2014.
    5Consolidated Statements of Retained Earnings (unaudited) for three and six months ended May 2, 2015 and three and six months ended April 26, 2014.
    5Consolidated Statements of Cash Flows (unaudited) for six months ended May 2, 2015 and six months ended April 26, 2014.
    6Notes to Consolidated Financial Statements.
    7Item 2.
    Management's Discussion and Analysis of Financial Condition and Results of Operations.
    9Item 3
    Quantitative and Qualitative Disclosures About Market Risk.
    11Item 4.
    Controls and Procedures.
    11PART II
    OTHER INFORMATION
    12Item 1.
    Legal Proceedings.
    12Item 1A.
    Risk Factors.
    12Item 2.
    Unregistered Sales of Equity Securities and Use of Proceeds.
    12Item 3.
    Defaults Upon Senior Securities.
    12Item 4.
    Mine Safety Disclosures.
    12Item 5.
    Other Information.
    12Item 6.
    Exhibits.
    12Signatures.
    12


2

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PART I   FINANCIAL INFORMATIONITEM 1.  FINANCIAL STATEMENTS Opt-Sciences CorporationCONSOLIDATED BALANCE SHEETSASSETS May 2, 2015(Unaudited)
    
    November 1, 2014CURRENT ASSETSCash and cash equivalents
    
    $
    3,682,987
    
    
    $
    3,259,372Marketable securities
    
    
    8,420,793
    
    
    
    8,001,647Trade accounts receivable
    
    
    1,320,955
    
    
    
    1,495,707Inventories
    
    
    993,313
    
    
    
    858,253Prepaid expenses
    
    
    17,392
    
    
    
    17,069Loans and exchanges
    
    
    5,350
    
    
    
    4,820Accrued interest receivable
    
    
    46,658
    
    
    
    54,563Total current assets
    
    
    14,487,448
    
    
    
    13,691,431PROPERTY AND EQUIPMENTLand
    
    
    216,406
    
    
    
    216,406Building and improvements
    
    
    990,491
    
    
    
   980,398Machinery and equipment
    
    
    2,209,846
    
    
    
    2,202,225Total property and equipment
    
    
    3,416,743
    
    
    
    3,399,029Less accumulated depreciation
    
    
    2,444,795
    
    
    
    2,377,080Net property and equipment
    
    
    971,948
    
    
    
    1,021,949OTHER ASSETSDeposits
    
    
    2,837
    
    
    
    2,837Total assets
    
    $
    15,462,233
    
    
    $
    14,716,217


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Opt-Sciences CorporationCONSOLIDATED BALANCE SHEETSLIABILITIES AND STOCKHOLDERS' EQUITY May 2, 2015(Unaudited)
    
    November 1, 2014CURRENT LIABILITIESAccounts payable - trade
    
    $
    114,671
    
    
    $
    92,446Accrued income taxes
    
    
    115,055
    
    
    
    20,313Accrued salaries and wages
    
    
    213,355
    
    
    
    314,657Accrued professional fees
    
    
    35,000
    
    
    
    38,357Deferred income taxes
    
    
    57,324
    
    
    
    27,380Other current liabilities
    
    
    42,384
    
    
    
    50,408Total current liabilities
    
    
    577,789
    
    
    
    543,561STOCKHOLDERS' EQUITYCommon capital stock - par value $0.25 per share -authorized and issued 1,000,000 shares
    
    
    250,000
    
    
    
    250,000Additional paid in capital
    
    
    272,695
    
    
    
    272,695Retained earnings
    
    
 14,417,349
     
    
    
    13,755,871Accumulated other comprehensive income:Unrealized holding gain on marketable securities
    
    
    131,618
    
    
    
    81,308Less treasury stock at cost - 224,415 shares
    
    
    (187,218)
    
    
    
    (187,218)Total stockholders' equity
    
    
    14,884,444
    
    
    
    14,172,656Total liabilities and stockholders' equity
    
    $
    15,462,233
    
    
    $
    14,716,217


4

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Opt-Sciences
CorporationCONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME
(Unaudited)  Three MonthsEndedMay 2, 2015
    
    Three MonthsEndedApril 26,2014
    
    Six MonthsEndedMay 2, 2015
    
    Six MonthsEndedApril 26,2014NET SALES
    
    $
    1,783,282
    
    
    $
    1,753,365
    
    
    $
    3,579,366
    
    
    $
    3,083,576COST OF SALES
    
    
    947,078
    
    
    
    1,090,087
    
    
    
    2,100,996
    
    
    
    2,134,746Gross profit on sales
    
    
    836,204
    
    
    
    663,278
    
    
    
    1,478,370
    
    
    
    948,830OPERATING EXPENSESSales & delivery
    
    
    3,386
    
    
    
    6,912
    
    
    
    7,553
    
    
    
    7,826General & administrative
    
    
    281,879
    
    
    
    263,271
    
    
    
    588,290
    
    
    
    524,919Total operating expenses
    
    
    285,265
    
    
    
    270,183
    
    
    
    595,843
    
    
    
    532,745Operating income
    
    
    550,939
    
    
    
    393,095
    
    
    
    882,527
    
    
    
    416,085OTHER INCOME
    
    
    110,752
    
    
    
    103,758
    
    
    
    201,851
    
    
    
    262,625Income before taxes
    
    
    661,691
    
    
    
    496,853
    
    
    
    1,084,378
    
    
    
    678,710FEDERAL AND STATE INCOME TAXES
    
    
    258,100
    
    
    
    188,800
    
    
    
    422,900
    
    
    
    257,900Net income
    
    
    403,591
    
    
    
    308,053
    
    
    
    661,478
    
    
    
    420,810OTHER COMPREHENSIVE INCOMEUnrealized holding gains onmarketable securities, net of taxes
    
    
    5,231
    
    
    
    79,877
    
    
    
    50,310
    
    
    
    42,281Comprehensive income
    
    $
    408,822
    
    
    $
    387,930
    
    
    $
    711,788
    
    
    $
    463,091EARNINGS PER SHARE OFCOMMON STOCK
    
    $
    0.52
    
    
    $
    0.40
    
    
    $
    0.85
    
    
    $
    0.54Average shares of stock outstanding
    
    
    775,585
    
    
    
    775,585
    
    
    
    775,585
    
    
    
    775,585 CONSOLIDATED STATEMENTS OF RETAINED EARNINGS
(Unaudited) Three MonthsEndedMay 2, 2015
    
    Three MonthsEndedApril 26,2014
    
    Six MonthsEndedMay 2, 2015
    
    Six MonthsEndedApril 26,2014RETAINED EARNINGS - beginning of period
    
    $
    14,013,758
    
    
    $
    12,754,549
    
    
    $
    13,755,871
    
    
    $
    12,641,792Net income
    
    
    403,591
    
    
    
    308,053
    
    
    
    661,478
    
    
    
    420,810RETAINED EARNINGS - end of period
    
    $
    14,417,349
    
    
    $
    13,062,602
    
    
    $
    14,417,349
    
    
    $
    13,062,602


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Opt-Sciences CorporationCONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) Six MonthsEndedMay 2, 2015
    
    Six MonthsEndedApril 26,2014CASH FLOWS FROM OPERATING ACTIVITIES:Net income
    
    $
    661,478
    
    
    $
    420,810Adjustments to reconcile net income to netcash provided by operating activities:Depreciation
    
    
    67,715
    
    
    
    71,103Loss (gain) on sale of securities
    
    
    16,765
    
    
    
    (66,721)Decrease (increase) in:Accounts receivable
    
    
    174,752
    
    
    
    (8,294)Inventories
    
    
    (135,060)
    
    
    
    (101,443)Prepaid expenses
    
    
    (323)
    
    
    
    (5,347)Prepaid income taxes
    
    
    -0-
    
    
    
    (41,479)Loans and exchanges
    
    
    (530)
    
    
    
    120Accrued interest receivable
    
    
    7,905
    
    
    
    1,892Deposits
    
    
    -0-
    
    
    
    19,834(Decrease) increase in:Accounts payable
    
    
    22,225
    
    
    
    21,319Accrued income taxes
    
    
    94,742
    
    
    
    (54,950)Accrued salaries and wages
    
    
    (101,302)
    
    
    
    (67,563)Accrued professional fees
    
    
    (3,357)
    
    
    
    (69,165)Other current liabilities
    
    
    (8,024)
    
    
    
    (20,070)Net cash provided by operating activities
    
    
    796,986
    
    
    
    100,046CASH FLOWS FROM INVESTING ACTIVITIES:Purchases of fixed assets
    
    
    (17,714)
    
    
    
    (85,090)Purchases of securities
    
    
    (1,106,191)
    
    
    
    (527,690)Proceeds from sale of securities
    
    
    750,534
    
    
    
    477,374Net cash (used) by investing activities
    
    
    (373,371)
    
    
    
    (135,406)Increase (decrease) in cash
    
    
    423,615
    
    
    
    (35,360)Cash and cash equivalents at beginning of period
    
    
    3,259,372
    
    
    
    3,446,819Cash and cash equivalents at end of period
    
    $
    3,682,987
    
    
    $
    3,411,459SUPPLEMENTAL DISCLOSURES:Income taxes paid
    
    $
    328,158
    
    
    $
    354,329


6

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Opt-Sciences CorporationNOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements include the accounts of Opt-Sciences Corporation, Inc. and its wholly-owned subsidiary, O and S Research, Inc.
(collectively, the "Company"). All significant intercompany accounts and transactions have been eliminated in consolidation.These consolidated financial statements have been prepared by the Company, without audit, and reflect normal recurring adjustments which, in the opinion of management, are necessary for a fair statement of the results for the first six months of the Company's fiscal year 2015. These consolidated financial statements do not include all disclosures associated with annual consolidated financial statements and, accordingly, should be read in conjunction with the footnotes contained in the Company's consolidated financial statements for the year ended November 1, 2014 together with the auditors' report filed as part of the Company's 2014 Annual Report on Form 10-K.
The three months that ended May 2, 2015 and the three months that ended April 26, 2014 represent thirteen weeks respectively. The six months that ended May 2, 2015 and the six months that ended April 26, 2014 represent twenty-six weeks respectively.
The preparation of these consolidated financial statements requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses.
The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. 2. INVENTORIESInventories consisted of the following: May 2, 2015(Un-audited)
    
    November 1, 2014Raw materials and supplies
    
    $
    363,773
    
    
    $
    441,138Work in progress
    
    
    476,768
    
    
    
    285,138Finished goods
    
    
    152,772
    
    
    
    131,977Total Inventory
    
    $
    993,313
    
    
    $
    858,253 End of quarter inventories are stated at the lower of cost (first-in, first-out) or market. The inventory included in the unaudited quarterly financial statements and in this Form 10-Q is based on estimates derived from an unaudited physical inventory count of work-in-progress and raw materials. The Company provides for estimated obsolescence on unmarketable inventory based upon assumptions about future demand and market conditions. If actual demand and market conditions are less favorable than those projected by management, additional inventory write downs may be required. Inventory, once written down, is not subsequently written back up, as these adjustments are considered permanent adjustments to the carrying value of the inventory. The Company conducts an audited physical inventory at the end of the fiscal year in connection with its audited financial statements and preparation of its Form 10-K. 3. REVENUE RECOGNITIONThe Company recognizes revenue in accordance with U.S. GAAP and SEC Staff Accounting Bulletin ("SAB") No. 104, Revenue Recognition. SAB No. 104 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the price to the buyer is fixed and determinable; and (4) collectability is reasonably assured. Determinations regarding criteria (3) and (4) are based on management's judgments regarding the fixed nature of the price to the buyer charged for products delivered or services rendered and collectability of the sales price. The Company assesses credit worthiness of customers based upon prior history with the customer and assessment of financial condition. The Company
shipping terms are customarily FOB shipping point. 7   4. FINANCIAL INSTRUMENTSASC 820, "Fair Value Measurements",
requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement.ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1
    applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.Level 2
    applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.Level 3
    applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, cash equivalents, marketable securities, trade accounts receivable, accounts payable and accrued liabilities. Pursuant to ASC 820, the fair value of our cash equivalents and marketable securities is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.


5. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
The Company has reviewed all recently issued, but not effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations. 6. SUBSEQUENT EVENTS The Company is not aware of any event that occurred subsequent to the balance sheet date but prior to the filing of this report that could have a material impact on our financial position or results of operations. 8   ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

We make statements in this Report, and we may from time to time make other statements, regarding our outlook or expectations for earnings, revenues, expenses and/or other matters regarding or affecting the Company that are forward-looking statements within the meaning of the Private Securities Litigation Reform Act. Forward-looking statements are typically identified by words such as "believe", "expect", "anticipate", "intend", "outlook", "estimate", "forecast", "project" and other similar words and expressions. Forward-looking statements are subject to numerous assumptions, risks and uncertainties, which change over time. Forward-looking statements speak only as of the date they are made. We do not assume any duty and do not undertake to update our forward-looking statements. Actual results or future events could differ, possibly materially, from those that we anticipated in our forward-looking statements, and future results could differ materially from our historical performance. Our forward-looking statements are subject to the following principal risks and uncertainties: -
			Uncertain demand for the Company's products because of the current international financial concerns;-
			Risks associated with dependence on a few major customers; and-
			The performance, financial strength and reliability of the Company's vendors. We provide greater detail regarding other factors in our 2014 Form 10-K. CRITICAL ACCOUNTING POLICIES AND ESTIMATES Management's discussion and analysis of financial condition and results of operations are based upon the Company's consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). The preparation of these financial statements requires the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Specifically, inventory is estimated quarterly and reconciled at the end of the fiscal year when an audited physical count is conducted (also see Notes to Consolidated Financial Statements, Note 1 Summary of Significant Accounting Policies and Note 2 Inventories). EXECUTIVE SUMMARY Opt-Sciences Corporation, through its wholly owned subsidiary, O and S Research, Inc., both New Jersey corporations, manufactures anti-glare and transparent conductive optical coatings which are deposited on glass used primarily to cover instrument panels in aircraft cockpits. The Company's business is highly dependent on robust commercial, business, regional and military aircraft markets. We recorded second quarter sales of $1,783,282 and net income of $403,591. Sales decreased approximately 1% or $12,802 from net sales in the first quarter of Fiscal Year 2015. Compared to the second quarter of 2014, sales increased approximately 2% or $29,917. We currently expect third quarter sales to be approximately $1,800,000 or in line with the previous two quarters. International financial concerns and the prospect of higher interest rates may adversely affect aircraft users and purchasers by inhibiting their ability to finance and their desire to purchase new airplanes as well as their ability and desire to upgrade existing aircraft. During the second quarter of 2015, the Company booked $2,749,000 in new orders compared to $1,973,000 in new orders booked for the first quarter of 2015 and $2,310,000 in new orders booked in the second quarter of 2014. Our backlog of unshipped orders was approximately $3,098,000 at the end of the second quarter, up approximately $966,000 from the end of the first quarter of 2015 and up approximately $688,000 from the second quarter of 2014. The higher backlog is primarily due to a large multi-year order from one of our customers.

Approximately 85% of the backlog is scheduled for delivery in Fiscal Year 2015. Based on their needs which change from time to time, our customers may accelerate or defer delivery dates; and we typically try to accommodate their needs if we have available manufacturing capacity and access to the required raw materials. We generally have a four to twelve week delivery cycle depending on product complexity, plant capacity and lead time for raw materials, such as polarizers or filter glass. Our sales tend to fluctuate from quarter to quarter, because all orders are custom manufactured and customer orders are generally scheduled for delivery based on our customer's need date and not based on our ability to manufacture and ship our products. Since the Company has two customers and two subcontractors of one of those customers that all together represented approximately 63% of sales for the second quarter, any significant change in the requirements of either of those customers would have a direct impact on our revenue for a quarter or a year. 9   RESULTS OF OPERATIONS - SECOND QUARTERTHREE MONTHS ENDED MAY 2, 2015 COMPARED WITH THREE MONTHS ENDED APRIL 26, 2014 NET SALES
Net sales for the second quarter were $1,783,282 which is $29,917 or approximately 2% more than the net sales of $1,753,365 for the second quarter last year. These changes are generally due to normal fluctuations in quarterly demands by our largest customers. COST OF SALES
Cost of sales for the second quarter decreased $143,009 or approximately 13% to $947,078 or 53% of sales compared to $1,090,087 or 62% of sales for the second quarter last year. This decrease in cost of sales is primarily related to changes in the product mix sold during the quarter. Cost of sales is comprised of raw materials, manufacturing direct labor and overhead expenses.
The overhead portion of cost of sales is primarily comprised of salaries, benefits, building expenses, production supplies, and maintenance costs related to our production, inventory control and quality departments. GROSS PROFIT
Gross profit for the second quarter increased $172,926 to $836,204 or approximately 47% of sales from $663,278 or 38% of sales reported for the second quarter last year. This increase in gross profit margin is due to decreases in raw material and overhead expenses for the quarter and is not necessarily indicative of future quarterly margins. OPERATING EXPENSES
Operating expenses increased $15,082 to $285,265 from $270,183 for the same quarter last year. This increase in operating expenses is primarily related to increased professional fees. Operating expenses consist of marketing and business development expenses, professional expenses, salaries and benefits for executive and administrative personnel, hiring, legal, accounting, and other general corporate expenses. OPERATING INCOME
The Company realized operating income of $550,939 or approximately 31% of sales for the second quarter compared to operating income of $393,095 or approximately 22% of sales for the second quarter last year. The increase in operating income is based on the factors described above. OTHER INCOME
Other income of $110,752 for the second quarter increased by $6,994 from the same quarter last year. PROVISONS FOR INCOME TAX
Income tax expense for the second quarter was $258,100 or 39% of pre-tax income compared to $188,800 or 38% of pre tax income for the second quarter last year. NET INCOME
Net income for the second quarter that ended May 2, 2015 was $403,591 or $0.52 per share compared to $308,053 or $0.40 per share for the second quarter last year that ended April 26, 2014. SIX MONTHS ENDED MAY 2, 2015 COMPARED WITH SIX MONTHS ENDED APRIL 26, 2014 NET SALES
Net sales for the first two quarters were $3,579,366 which is $495,790 more than the net sales of $3,083,576 for the first two quarters last year. COST OF SALES
Cost of sales for the first two quarters decreased $33,750 or 2% to $2,100,996 or 59% of sales, compared to $2,134,746 or 69% of sales for the first two quarters last year. Cost of sales is comprised of raw materials, manufacturing direct labor and overhead expenses. The overhead portion of cost of sales is primarily comprised of salaries, benefits, building expenses, production supplies, and maintenance costs related to our production, inventory control and quality departments. GROSS PROFIT
Gross profit for the first two quarters increased $529,540 to $1,478,370 or approximately 41% of sales from $948,830 or 31% of sales reported for the first two quarters last year. 10   OPERATING EXPENSES
Operating expenses increased $63,098 to $595,843 from $532,745 for the same six month period last year. Operating expenses consist of marketing and business development expenses, professional expenses, salaries and benefits for executive and administrative personnel, hiring, legal, accounting, and other general corporate expenses. OPERATING INCOME
The Company realized operating income of $882,527 or approximately 25% of sales for the six months compared to operating income of $416,085 or approximately 13% of sales, for the first six months last year. OTHER INCOME
Other income of $201,851 for the first two quarters decreased by $60,774 from the same two quarters last year. This decrease was primarily related to capital gains that were realized in the first quarter last year. PROVISONS FOR INCOME TAX
Income tax expense for the first two quarters was $422,900 or 39% of pre-tax income compared to $257,900 or 38% of pre tax income for the first two quarters last year. NET INCOME
Net income for the six months ending May 2, 2015 was $661,478 or $0.85 per share compared to $420,810 or $0.54 per share for the six months ending April 26, 2014. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK As a "smaller reporting Company" as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by Item 3. ITEM 4. CONTROLS AND PROCEDURES Evaluation of Disclosure Controls and Procedures.  As of the end of the period covered by this report, the Company conducted an evaluation, under the supervision and with the participation of the Chief Executive Officer ("CEO") and Chief Financial Officer ("CFO") of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act")).  Based on this evaluation, the CEO and CFO concluded that the Company's disclosure controls and procedures are effective to reasonably ensure that information required to be disclosed by the Company in reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms.  This information is accumulated and communicated to our management, including the CEO and CFO, as appropriate to allow timely decisions regarding required disclosure. Changes in Internal Controls.  There were no changes in our internal controls during the last fiscal quarter that have materially affected, or are reasonably likely to materially affect, these controls over financial reporting. 11   PART II   OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS We are subject from time to time to certain claims and litigation in the ordinary course of business.  It is the opinion of management that the outcome of such matters will not have a material adverse impact on our combined financial position or results of operations. ITEM 1A. RISK FACTORS Smaller reporting companies are not required to provide the information required by this item. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS None. ITEM 3. DEFAULTS UPON SENIOR SECURITIES None. ITEM 4. MINE SAFETY DISCLOSURESNot applicable. ITEM 5. OTHER INFORMATION The registrant does not have in place procedures by which stockholders may recommend nominees to the registrant's Board of Directors. ITEM 6. EXHIBITS 31.1
    Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.32.1
    Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.101.
    Financial statements from the Quarterly Report of Form 10-Q of Opt-Sciences Corporation for the period ending May 2, 2015 as interactive data files formatted in XBRL: (i) The Consolidated Balance Sheet, (ii) the Consolidated Statement of Operations, (iii) the Consolidated Statements of Cash Flows, and (iv) the Notes to the Consolidated Financial Statements.101.INS
    XBRL Instance Document.101.SCH
    XBRL Taxonomy Extension Schema Document.101.CAL
    XBRL Taxonomy Extension Calculation Linkbase Document.101.DEF
    XBRL Taxonomy Extension Definition Linkbase Document.101.LAB
    XBRL Taxonomy Extension Label Linkbase Document.101.PRE
    XBRL Taxonomy Extension Presentation Linkbase Document. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Opt-Sciences Corporation/s/ Anderson L. McCabeAnderson L. McCabeChief Executive Officer &Chief Financial Officer
	June 15, 2015


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