EDGAR 10-K Filing

Company CIK: 1714367
Filing Year: 2021
Filename: 1714367_10-K_2021_0001558891-21-000004.json

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ITEM 1. BUSINESS
Item 1. Business
Overview
SigmaRenoPro was incorporated on June 16, 2017. Our fiscal year end is June 30, and we have no subsidiaries. Our business offices are currently located at Aloni Noa’kh St. 1, Kiryat Motzkin 26402, Israel. Omar Aamar, has served as our President, Treasurer and a director since June 16, 2017. Mr. Amar’s spouse, Hosnieh Aaman, has served as our Secretary since July 25, 2017. Mr. Aamar holds 2,300,000 shares, or 51/1% of the issued and outstanding,common stock of the Company. Mr. Aamar’s business experience is in the construction and home building industry in Israel. We are focusing on matching home project owners with contractors in the United States. Mr. Aamar, however, has no knowledge of and no experience in this business in the United States. The Company is focusing its operations in the United States because the Company’s believes the barriers to operation of its business in the United States is not burdensome and the United States has a large home repair market.
During the current year we have generated $0. As of June 30, 2020, our assets were $6,404 and our liabilities were $15,723. Our net loss for the period of inception on June 16, 2017 to June 30, 2020, was $82,719.
We plan to provide a U.S.-based service matching homeowners that have renovation projects with professionally-skilled contractors, initially concentrating our efforts on the four consumer regions of the United States of, New York, New York; Los Angeles, California; Chicago Illinois; and Houston Texas. Our customized match making service helps homeowners converge with professional contractors. We plan to create a collection of articles intended to help homeowners with home project information, including:
• How to outline project requirements;
• How to select the right contractor;
• How to interview contractors;
• How to draw up a project contract; and
• How to settle disputes with contractors
Our service is deigned to be free for all homeowners to use and post their projects. We plan to build a network of professionally-skilled contractors who provide a broad array of construction and renovation services for everything from changing light fixtures to complete kitchen renovation, and from housecleaning services to new construction.
Matching projects and homeowners with the right service provider
Homeowners will be provided a unique experience at SigmaRenoPro. User-friendly tools will be made available without charge, to post home renovation and other project requirements online. Our matchmaking program matches the homeowner’s location and project requirements to qualified contractors with expertise in that area. Our exclusive lead-generation service alerts each service provider candidate via e-mail or text. They in turn have the option to contact the homeowner and place a bid on the project.
Selecting the right service professional
We will help select the right contractor for the job. In addition to listing each service provider’s merits on their profile page for our users to cross-check, our user interface will be designed to offer reviews to help ensure they're posted by real clients and real people.
We will also offer free access to helpful articles found only at SigmaRenoPro that will offer information to users, including:
• How to critique contractors;
• How to select the right contractor for the job;
• How to effectively interview contractors;
• How to draw up a project contract;
• The importance of building code regulation requirements;
• Contract/contractual labor terminology;
• How to settle disputes with contractors;
• How to help ensure the job gets done right; and
• What to avoid in a contractor.
We also intend to have a Ratings & Reviews section, as well as testimonials from past clients, stating whether or not they were satisfied with the services rendered by member contractors.
Ratings& Reviews
One of the most important services we intend to offer our members is the “word of mouth” feedback from homeowners. For each project description placed at SigmaRenoPro, the homeowner be asked to submit a Ratings & Reviews survey for the service provider you selected to complete the job. We believe that providing this information will help other homeowners make their service provider selection, and that information provided by Ratings & Reviews will contribute to the online community we intend to build. We also believe that the content of our Ratings & Reviews section will help us keep track of the quality of service provided by our member contractor, thereby providing valuable information that benefits other homeowners.
Our Web Site
We intend to create a website as the primary means through which we intend to conduct out business. The website will have a “My Account” feature, which will be a personal web space at SigmaRenoPro, provided free of charge to users A secure section where you keep your profile information. From an account, a user will be able to:
• Add your address, phone number, or e-mail address to your personal profile
• Update your profile information at any time
• Post and manage job details
• Communicate with member contractors
Canceling a contract
If a homeowner or service professional decides to end or alter a project, the terms of such termination or change to an existing project will be have to be agreed upon between the user and the service professional hired by the user. In the case of such termination, the Company believes that a user should expect to pay for work completed and materials purchased up to the point. To help avoid misunderstandings that could result in a project’s termination, the Company believes that specific project information should be detailed in a formal contract. This would include, but not be limited to the project description, materials to be used, start and finish dates between the project owner and service professional.
Screening Process for Service Professionals
To keep our services free to homeowners, our screening process is minimal. We will ask contractors to provide accurate experience and licensing information. We will also ask that they keep information on their profile page updated. We will ask homeowners to validate member service professionals’ licensing, insurance, and references themselves, and believe that by doing so, we help enable homeowners to make better hiring decisions increase the chance of project success. Additionally, homeowners will have the personal assurance of verifying the accuracy of such information about the member service provider.
The difference between a licensed service professional and a non-licensed service professional
Licensing means that the service professional has been authorized by the province or local government to work within his or her trade or profession. Licensing requirements vary province-to-province; not all trades or job sizes require a license.
Pricing
Our services are designed to be free to homeowners. Service professionals will be required to pay an advertising fee to participate in SigmaRenoPro’s network. Each service provider will be required to complete a profile, specifying the type of work they perform, their areas of expertise and experience, and the geographical areas they serve. We will provide lead generation services; new customer leads that match the service professional’s criteria. We will charge service professional pays a monthly subscription fee of $49.00 to access the leads which originate from our service.
Treatment of personal information
By inputting information into secure online forms, only the intended party is allowed to translate the encoded information. We plan to be selected to secure personal information on our serves by using SSL (secure socket layer) technology and secure server software. SSL is an industry standard for protecting web communications. The SSL security protocol provides some data encryption, server authentication and message integrity.
A secure server is the software used to navigate the Internet and has been created to encrypt, or scramble, all information until the authorized recipient can unscramble it. Information is scrambled by a mathematical formula using 128-bit encryption. When viewing any Web page, a lock icon near the lower-right corner of the window indicates whether the entire contents of the page is protected by encryption while it is being received by your computer. When a closed lock icon appears, then the page is protected by encryption. When a broken lock icon appears, then the page is not protected by encryption.
Competition and competitive strategy
We expect that we will compete for members with traditional, offline consumer resources, and with online providers of consumer ratings, reviews and referrals on the basis of a number of factors, including breadth of our service provider listings, reliability of our content, breadth, depth and timeliness of information and strength and recognition of our brand. We believe that we will face extensive challenges in attempting to compete because we do not have the ability to verify who is purchasing services that compete with ours, at what cost, and the terms and conditions under which our competitors are offering our services. We believe that the market for our services is constantly changing in terms of how business who offer our services are able to sell such services to home owners.
Patents, trademarks, licenses, franchise restrictions and contractual obligations & concessions
We rely on a combination of trademark laws, trade secrets, confidentiality provisions and other contractual provisions to protect our proprietary rights, which are primarily our brand names, product designs and marks. We do not own patents.
Compliance with government regulation
We will be required to comply with all regulations, rules and directives of governmental authorities and agencies applicable to the construction and operation of any facility in any jurisdiction which we would conduct activities. We do not believe that government regulation will have a material impact on the way we conduct our business, however, any government regulation imposing greater fees for Internet use or restricting information exchange over the Internet could result in a decline in the use of the Internet and the viability of Internet-based services, which could harm our business and operating results.
Research and development activities and costs
We have not incurred any research and development costs to date.
Employees and employment agreements
Omar Aamar, our sole officer and director, is our only employee, and he currently works full time on Company matters.

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ITEM 1A. RISK FACTORS
Item 1A. Risk Factors
As a “smaller reporting company,” as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information called for by this Item.

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ITEM 1B. UNRESOLVED STAFF COMMENTS
Item 1B. Unresolved Staff Comments.
None.

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ITEM 2. PROPERTIES
Item 2. Properties.
We currently do not rent any real property or offices. Our current business address is Aloni Noa’kh St. 1, Kiryat Motzkin 26402, Israel.

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ITEM 3. LEGAL PROCEEDINGS
Item 3. Legal Proceedings.
There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

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ITEM 4. MINE SAFETY DISCLOSURE
Item 4. Mine Safety Disclosures.
None.
PART II

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ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
Our shares of common stock have been quoted on the over-the-counter markets since November 1, 2019, on the OTC Pink tier of the OTC Markets Group, Inc. (the “OTC Markets Group”), under the stock symbol “SIGP”. The following table shows the reported high and low closing bid prices per share for our common stock based on information provided by the OTC Markets Group. The over-the-counter market quotations set forth for our common stock reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.
CLOSING BID PRICE
PER SHARE
HIGH LOW
Three Months Ended June 30, 2020 $ 0.025 $ 0.025
Three Months Ended March 31, 2020 $ 0.025 $ 0.025
Three Months Ended December 31, 2019 $ 0.025 $ 0.025
Holders
As of September 28, 2020, the Company had 4,500,000 shares of common stock issued and outstanding, and we had approximately 33 holders of record of our common stock.
Dividend Policy
We have never declared or paid any dividends on our common stock. We currently expect to retain all available funds and future earnings, if any, for use in the operation and growth of our business and do not anticipate paying any cash dividends in the foreseeable future. Any future determination to pay dividends will be at the discretion of our Board, subject to compliance with applicable law and any contractual provisions, including under any agreements for indebtedness we may incur, that restrict or limit our ability to pay dividends, and will depend upon, among other factors, our results of operations, financial condition, earnings, capital requirements and other factors that our Board deems relevant.
Securities Authorized for Issuance under Equity Compensation Plans:
The Company does not have any equity compensation plans.
Recent Sales of Unregistered Securities
None.

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ITEM 6. SELECTED FINANCIAL DATA
Item 6. Selected Financial Data.
As a “smaller reporting company,” as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information called for by this Item.

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ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements and the related notes, and other financial information contained in this prospectus.
Overview
SigmaRenoPro, Inc. has not operated pursuant to its business plan. We plan to raise capital to begin offering our services and make sales. Our auditors have raised substantial doubt as to our ability to continue as a going concern.
We need a minimum of approximately $100,000 during the next 12 months to begin implementation of our business plan.
Our address is Aloni Noa’kh St. 1 Kiryat Motzkin 26402 Israel. The telephone number is +972 03-6860331.
Since our inception, we have devoted our activities to the following:
(1) Purchasing a debt portfolio;
(2) Obtaining bids from professional collectors to collect the portfolio;
(3) Developing contacts from whom to purchase portfolios;
(4) Contracting for operational support; and
(5) Securing enough capital to carry out these activities.
Plan of Operations
Our plan of operation for the following 12 months is as follows:
Months 1 To 3
During the following three months, we plan to:
Requirements & Ux Design
Our management team will work with a third-party Web development company to gather the requirements and agree on the UX (User Experience) options. Once the UX design was defined, it will be developed into a UI (User Interface) design. Once the UX & UI are complete, it will be passed on to the development team. Outcome of this phase will be a complete design for the iPhone Application. We expect that this period will require an expenditure of approximately $5000.
Months 4 to 6
Between four to six months from the date of filing of this Form 10-K, we plan to achieve the following:
A third-party Web development company will build the administrative web portal using .Net technology. The iPhone Application will be built using native objective-C code. Android Application will be built using native java code. Once the architecture has been finalized, the development of the iPhone application and the admin web portal will occur in parallel. We expect that this period will require an expenditure of approximately $10,000.
Months 7 to 12
Between seven and twelve months from the date of filing of this Form 10-K, we plan to achieve the following:
• Correct any detected discovered defects;
• Submission to the App Store;
• Promote to freelancers and small sized businesses; and
• Support multi-user.
App Store Submission: The software developer will facilitate the App Store submission process and manage approval issues. Once submitted Apple will review the application to ensure the application is reliable and is free of explicit and offensive material. We expect to be completed by the end of month 8 after defects have been fixed. Once submitted to the App Store we expect the review process to take 3-4 weeks.
Comparison of the Years Ended June 30, 2020 and 2019
Lack of Revenues
We have limited operational history. During the year ended June 30, 2020 and 2019 we have generated $0 and $0 revenue. We anticipate that we will incur substantial losses for the foreseeable future and our ability to generate any revenues in the next 12 months continues to be uncertain.
Operating Expenses
The Company’s operating expenses for the year ended June 30, 2020 and 2019 were $27,618 and $30,695 respectively. Operating expenses for the year ended June 30, 2020 consisted of professional fees of $20,432, share transfer agent fee $785 and general and administrative expense $6,401. Operating expenses for the year ended June 30, 2019 consisted of professional fees of $29,700, share transfer agent fee $0 and general and administrative expense $995.
Net Loss
During the year ended June 30, 2020 and 2019 the Company recognized net losses of $27,618 and $30,695.
Liquidity and Capital Resources
Our capital resources have been acquired through the sale of shares of our common stock and loans from shareholders and third parties.
At June 30, 2020 and 2019, we had total assets of $6,404 and $24,299 respectively.
At June 30, 2020 and 2019, our total liabilities were $15,723 and $6,000 respectively consisting primarily of accounts payable and subscription fees.
Cash flows from operating activities
Net cash used in operating activities was ($11,801) for the year ended June 30, 2020 and ($34,333) for the year ended June 30, 2019.
Cash flows from financing activities
Net cash provided by financing activities was $NIL for the year ended June 30, 2020 and 2019.
Cash Requirements
We intend to propagative funding for our activities, if any, through a combination of the private placement of the company’s equity securities and the public sales of equity securities.
We have no agreement, commitment or understanding to secure any funding from any source.
Off-Balance Sheet Arrangements
We do not have any off balance sheet arrangements.
SigmaRenoPro, Inc. has never been in bankruptcy or receivership.
Office
SigmaRenoPro, Inc.’s executive office is located at Aloni Noa’kh St. 1Kiryat Motzkin 26402 Israel. The telephone number is +972 03-6860331.
SigmaRenoPro, Inc. is not operating its business plan until such time as capital is raised for operations. To date its operation has involved only selling stock to meet expenses.

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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Item 7A. Quantitative and Qualitative Disclosures about Market Risk.
As a “smaller reporting company,” as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information called for by this Item.

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ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
Item 8. Financial Statements and Supplementary Data.
SIGMARENOPRO, INC.
JUNE 30, 2020
PAGE
Report of Independent Registered Public Accounting Firm
Balance Sheets at June 30, 2020 and 2019 (Restated)
Statements of Operations for the year ended June 30, 2020 and 2019
Statements of Stockholders’ Deficit for the year ended June 30, 2020 and 2019
Statements of Cash Flows for the year ended June 30, 2020 and 2019
Notes to Financial Statements
Report of Independent Registered Public Accounting Firm
To the shareholders and the board of directors of Sigmarenopro, Inc.
Opinion on the Financial Statements
We have audited the accompanying balance sheet of Sigmarenopro, Inc. (the "Company") as of June 30, 2020, the related statement of operations, stockholders' equity (deficit), and cash flows for the year then ended, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2020, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States.
Basis for Opinion
These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.
Substantial Doubt about the Company’s Ability to Continue as a Going Concern
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note B to the financial statements, the Company’s significant operating losses raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
/s BF Borgers CPA PC
BF Borgers CPA PC
We have served as the Company's auditor since 2020
Lakewood, CO
January 19, 2021
MICHAEL GILLESPIE & ASSOCIATES, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
ALTON AVE NE
SEATTLE, WA 98125
206.353.5736
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
Sigmarenopro, Inc.
Opinion on the Financial Statements
We have audited the accompanying balance sheets of Sigmarenopro, Inc. as of June 30, 2019 (restated) and the related statements of operations, changes in stockholders’ equity, cash flows, and the related notes (collectively referred to as “financial statements”) for the period ended June 30, 2019. In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2019 (restated) and the results of its operations and its cash flows for the period ended June 30, 2019, in conformity with accounting principles generally accepted in the United States of America
Basis for Opinion
These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provide a reasonable basis for our opinion.
The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note B to the financial statements the Company has limited operations and has yet to attain profitability. This raises substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is also described in Note B. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC
Seattle, Washington
August 22, 2019
F- 2
Sigmarenopro, Inc
BALANCE SHEETS
June 30, June 30,
(Audited) (Restated)
ASSETS
Current assets
Cash held in trust $ 5,566 $ 17,367
Advances - 4,638
Prepaid expenses 2,294
Total current assets 6,404 24,299
Total assets $ 6,404 $ 24,299
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Due to related parties $ 6,000 $ 6,000
Short term fund 4,116 -
Accounts payable 5,607 -
Total current liabilities $ 15,723 $ 6,000
Commitments and contingencies
Stockholders' equity
Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of June 30, 2020 and June 30, 2019, respectively $ 4,500 $ 4,500
Additional paid-in capital 68,900 68,900
Accumulated deficit (82,719 ) (55,101 )
Total stockholders’ equity (deficit) (9,319 ) 18,299
Total liabilities and stockholders’ equity $ 6,404 $ 24,299
The accompanying notes are an integral part of these financial statements.
Sigmarenopro, Inc
STATEMENTS OF OPERATIONS
For the year ended June 30,
Revenue $ - $ -
Expenses
General and Administrative Exp $ 6,401 $ 995
Professional fees 20,432 29,700
Share transfer agent fee -
Total expenses $ 27,618 $ 30,695
Net (loss) $ (27,618 ) $ (30,695 )
Basic and diluted loss per common share $ (0.006 ) $ (0.0068 )
Weighted average number of common shares outstanding - basic and diluted 4,500,000 4,500,000
The accompanying notes are an integral part of these financial statements.
Sigmarenopro, Inc
STATEMENTS OF STOCKHOLDERS' DEFICIT
For the years ended June 30, 2020 and 2019
Additional
Total
Common Stock Paid-in Accumulated Stockholders'
Shares Amount Capital Deficit Equity
Balance at June 30, 2018 4,500,000 $ 4,500 $ 68,900 $ (24,406 ) $ 48,994
Net loss for the year ended June 30, 2019 - - - (30,695 ) (30,695 )
Balance at June 30, 2019 4,500,000 $ 4,500 $ 68,900 $ (55,101 ) $ 18,299
Net loss for the year ended June 30, 2020 - - - (27,618 ) (27,618 )
Balance at June 30, 2020 4,500,000 $ 4,500 $ 68,900 $ (82,719 ) $ (9,319 )
The accompanying notes are an integral part of these financial statements.
Sigmarenopro, Inc
STATEMENT OF CASH FLOWS
For the years ended June 30,
Cash flow from operating activities
Net loss $ (27,618 ) $ (30,695 )
Changes in Operating Assets and Liabilities:
Increase (Decrease) in advances 4,638 (4,638 )
(Increase) Decrease in prepaid expenses 1,456 -
Increase (Decrease) in accounts payable 5,607 -
Increase (Decrease) due to related party - 1,000
Increase (Decrease) in short term fund 4,116 -
Net cash used in operating activities $ (11,801 ) $ (34,333 )
Cash flows from investing activities
Net cash provided by investing activities $ - $ -
Cash flows from financing activities
Net cash provided by financing activities $ - $ -
Net increase in cash, cash equivalents, and restricted cash $ (11,801 ) (34,333 )
Cash, cash equivalents, and restricted cash at beginning of year 17,367 51,700
Cash, cash equivalents, and restricted cash at end of year $ 5,566 $ 17,367
Supplemental cash flow information:
Cash paid for interest $ - $ -
Cash paid for income taxes $ - $ -
The accompanying notes are an integral part of these financial statements.
SIGMARENOPRO, INC.
NOTES TO AUDITED FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A summary of significant accounting policies of Sigmarenopro, Inc. (the Company) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. The Company has not realized revenues from its planned principal business purpose.
Organization, Nature of Business and Trade Name
Sigmarenopro, Inc. (the Company) was incorporated in the State of Nevada on June 16, 2017. Sigmarenopro, Inc. intends to provide home project owners with contractor match making services in the U.S. Their customized match making service helps homeowners converge with professional contractors. They also intend to create a collection of articles intended to help homeowners with home project information, including how to outline project requirements, select the right contractor, interview contractors, draw up a project contract and settle disputes with contractors. Their service is deigned to be free for all homeowners to use and post their projects and plan to build a network of professionally-skilled contractors who provide a broad array of construction and renovation services for everything from changing light fixtures to complete kitchen renovation, and from housecleaning services to new construction.
The Company’s principal office is in Kiryat Motzkin, Israel.
The Company’s activities are subject to significant risks and uncertainties including failing to secure additional funding to operationalize the Company’s website and apps before another company develops similar websites or apps.
Basis of Presentation
The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows at June 30, 2020 and for the related periods presented.
Property and Equipment
Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period.
Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
Estimated
Useful Lives
Office Equipment 5-10 years
Copier 5-7 years
Vehicles 5-10 years
For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For financial statements purposes, depreciation is computed under the straight-line method.
The Company has been in the developmental stage since inception and has no operations to date. The Company currently does not have any property and equipment. The above accounting policies will be adopted upon the Company maintains property and equipment.
Cash and Cash Equivalents
For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with maturity of three months or less to be cash equivalents.
Recent Accounting Pronouncements
We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.
Revenue recognition
The Company’s revenue recognition policies are in compliance with FASB ASC 605-35 “Revenue Recognition”. Revenue is recognized when a formal arrangement exists, the price is fixed or determinable, all obligations have been performed pursuant to the terms of the formal arrangement and collectability is reasonably assured. The Company recognizes revenues on sales of its services, based on the terms of the customer agreement. The customer agreement takes the form of either a contract or a customer purchase order and each provides information with respect to the service being sold and the sales price. If the customer agreement does not have specific delivery or customer acceptance terms, revenue is recognized at the time the service is provided to the customer.
Fair Value of Financial Instruments
The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:
Level 1 - Quoted prices in active markets for identical assets or liabilities.
Level 2 - Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
Level 3 - Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.
In accordance with the fair value accounting requirements, companies may choose to measure eligible financial instruments and certain other items at fair value. The Company has not elected the fair value option for any eligible financial instruments.
As of June 30, 2020, the carrying value of loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments.
Advertising
Advertising expenses are recorded as general and administrative expenses when they are incurred.
Use of Estimates
The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on Sigmarenopro, Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Sigmarenopro, Inc.’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Capital Stock
The Company has authorized Seventy Five Million (75,000,000) shares of common stock with a par value of $0.001. Four Million Five Hundred and Thousand (4,500,000) shares of common stock were issued and outstanding as of June 30, 2020.
Income Taxes
The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.
NOTE B - GOING CONCERN
The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company does not have an established source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern.
Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business.
The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the Business paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern.
During the next year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with app development. The Company may experience a cash shortfall and be required to raise additional capital.
Historically, it has mostly relied upon internally generated funds and funds from the sale of shares of stock to finance its operations and growth. Management may raise additional capital through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.
In the past year, the Company funded operations by using cash proceeds received through the issuance of common stock. For the coming year, the Company plans to continue to fund the Company through debt and securities sales and issuances until the company generates enough revenues through the operations as stated above.
NOTE C - COMMON STOCK
On June 2017, Company issued 1,150,000 Common Shares to the director of the company at $0.008 per share for cash proceeds of $9,200.
On June 2017, Company issued 1,150,000 common shares to the secretary of the company at $0.008 per share for cash proceeds of $9,200.
On April 2018, Company issued 560,000 common shares to the various shareholder of the company at $0.025 per share for cash proceeds of $14,000.
On May 2018, Company issued 640,000 common shares to the various shareholder of the company at $0.025 per share for cash proceeds of $16,000.
On June 2018, Company issued 1,000,000 common shares to the various shareholder of the company at $0.025 per share for cash proceeds of $25,000.
There were 4,500,000 and 4,500,000 shares of common stock issued and outstanding as of June 30, 2020 and 2019 respectively.
NOTE D - RELATED PARTY TRANSACTIONS
On June 2017, Company issued 1,150,000 Common Shares to the director of the company at $0.008 per share for cash proceeds of $9,200. (Refer Note C)
On June 2017, Company issued 1,150,000 Common Shares to the secretary of the company at $0.008 per shares for cash proceeds of $9,200. (Refer Note C)
The Company received loans from Aamar Omar, Director of the Company towards various operating expenses. During the year ended June 30, 2018 and 2019 the Company received a loan totaling $5,000 and $1,000 towards operating expenses. The loans are unsecured, non-interest bearing and due on demand.
As of June 30, 2020 and 2019, $6,000 and $6,000 respectively was due to Aamar Omar, Director of the Company.
NOTE E - TRUST ACCOUNT
Trust account (cash equivalent) is held by a law firm which provides periodic statement and pay the bills on behalf of Sigmarenopro. Law firm charges fees for managing the trust account
NOTE F - PREPAID EXPENSES
Prepaid expenses for the year ending June 30, 2020 consist of $700 towards share transfer fee expenses paid to Globex, $138 towards registered agent fees and June 30, 2019 consists of $2,994 towards SEC filing charges and accounts book-keeping charges
Prepaid expenses as of June 30, 2020 and 2019 is $838 and $2,294 respectively.
NOTE G - INCOME TAXES
For the year ended June 30, 2020, the Company has incurred net losses and therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $82,719 at June 30, 2020 and will expire beginning in the year 2037.
The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% and 21% to the net loss before provision for income taxes as follows:
For the years ended June 30, 2020 For the years ended June 30, 2019
Income tax expense (benefit) at statutory rate (5,800 ) (6,446 )
Change in valuation allowance 5,800 6,446
Income tax expense - -
Net deferred tax assets consist of the following components as of June 30, 2020:
June 30, 2020 June 30, 2019
Gross deferred tax asset 17,371 11,571
Valuation allowance (17,371 ) (11,571 )
Net deferred tax asset - -
Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $82,719 for federal income tax reporting purposes could be subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.
The Company has no uncertain tax positions that require the Company to record a liability.
The Company had no accrued penalties and interest related to taxes as of June 30, 2020.
NOTE I - SHORT TERM FUND
Company engaged Mussa Dahoud, to sell services to the prospective customers and deposit the money in the company escrow account. During the three months ended June 30, 2020 total amount of $ 4,116 was deposited by him. Since Mussa Dahoud, didn’t provide the full list of prospective customer details, it’s held as short-term fund. Company will return the fund to the agent Mussa Dahoud, if he fails to provide the correct customer information.
NOTE J - RESTATEMENT
The following are previously recorded and restated balances as of June 30, 2019, for the year ended June 30,2019.
Sigmarenopro, Inc
BALANCE SHEETS
June 30, June 30, June 30,
(As Previously Reported) (Restatement Adjustments) (As Restated)
ASSETS
Current assets
Cash held in trust $ 17,367 $ - $ 17,367
Prepaid expenses 2,294 - 2,294
Advances - 4,638 4,638
Total current assets 19,661 4,638 24,299
Total assets $ 19,661 $ 4,638 $ 24,299
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Due to related parties $ 5,000 $ 1,000 $ 6,000
Total current liabilities $ 5,000 $ 1,000 $ 6,000
Commitments and contingencies
Stockholders' equity
Common stock: $0.001 par value, 75,000,000 shares authorized, 4,500,000 and 4,500,000 shares issued and outstanding as of June 30, 2019, respectively $ 4,500 $ - $ 4,500
Additional paid-in capital 68,900 - 68,900
Accumulated deficit (58,739 ) 3,638 (55,101 )
Total stockholders’ equity (deficit) 14,661 3,638 18,299
Total liabilities and stockholders’ equity $ 19,661 $ 4,638 $ 24,299
The accompanying notes are an integral part of these financial statements.
Sigmarenopro, Inc
STATEMENTS OF OPERATIONS
For the year ended June 30, 2019
(As Previously Reported) (Restatement Adjustments) (As Restated)
Revenue $ - $ - $ -
Expenses
General and Administrative Expenses -
Professional fees 33,338 (3,638 ) 29,700
Total expenses $ 34,333 $ (3,638 ) $ 30,695
Net (loss) $ (34,333 ) $ 3,638 $ (30,695 )
Basic and diluted loss per common share $ (0.0076 ) $ 0.0008 $ (0.0068 )
Weighted average number of common shares outstanding - basic and diluted 4,500,000 4,500,000 4,500,000
The accompanying notes are an integral part of these financial statements.
Sigmarenopro, Inc
STATEMENT OF CASH FLOWS
For the years ended June 30, 2019
(As Previously Reported) (Restatement Adjustments) (As Restated)
Cash flow from operating activities
Net loss $ (34,333 ) $ 3,638 $ (30,695 )
Changes in Operating Assets and Liabilities:
Increase (Decrease) in advances - (4,638 ) (4,638 )
Increase (Decrease) in due to related party - 1,000 1,000
Net cash used in operating activities $ (34,333 ) $ - $ (34,333 )
Cash flows from investing activities
Net cash flows from investing activities $ - $ - $ -
Cash flows from financing activities
Net cash provided by financing activities $ - $ - $ -
Net increase in cash, cash equivalents, and restricted cash $ (34,333 ) - (34,333 )
Cash, cash equivalents, and restricted cash at beginning of year 51,700 - 51,700
Cash, cash equivalents, and restricted cash at end of year $ 17,367 $ - $ 17,367
Supplemental cash flow information:
Cash paid for interest $ - $ - $ -
Cash paid for income taxes $ - $ - $ -
The accompanying notes are an integral part of these financial statements.
NOTE K - SUBSEQUENT EVENT
The Company evaluated all events or transactions that occurred after June 30, 2020 through January 18, 2021. The Company determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period ended June 30, 2020.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
There are none.

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ITEM 9A. CONTROLS AND PROCEDURES
Item 9A. Controls and Procedures.
As of June 30, 2020, Chief Executive Officer of the Company evaluated the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13a - 15(e) under the Securities Exchange Act of 1934, as amended. Based on the evaluation of these controls and procedures required by paragraph (b) of Sec. 240.13a-15 or 240.15d-15 the disclosure controls and procedures have been found to be not effective.
The Company maintains a set of disclosure controls and procedures designed to ensure that information required to be disclosed by us in our reports filed under the securities Exchange Act, is recorded, processed, summarized, and reported within the time periods specified by the SEC’s rules and forms. Disclosure controls are also designed with the objective of ensuring that this information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.
Evaluation of Internal Control Over Financial Reporting
Management conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of June 30, 2020. In making this assessment, management used the criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission, or COSO (2013). The COSO framework summarizes each of the components of a company’s internal control system, including (i) the control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring. In management’s assessment of the effectiveness of internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) as required by Exchange Act Rule 13a-15(c), our management concluded as of the end of the fiscal year covered by this Annual Report on Form 10-K that our internal control over financial reporting has not been effective.
Changes in Internal Control Over Financial Reporting
There were no changes in the Company's internal control over financial reporting during the year ended June 30, 2020 that have materially impacted, or are reasonably likely to materially impact, the Company’s internal control over financial reporting.
Management's Annual Report on Internal Control Over Financial Reporting
The Company’s internal control over financial reporting includes those policies and procedures that: i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company; ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP, and that receipts and expenditures of the Company are made only in accordance with authorizations of management and directors of the Company; and iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material impact on the financial statements.
The Company’s management, including the Chief Executive Officer and the Chief Financial Officer, does not expect that the Company’s disclosure controls and procedures, or the Company’s internal controls over financial reporting, will necessarily prevent all fraud and material errors. An internal control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations on all internal control systems, the Company’s internal control system can provide only reasonable assurance of achieving its objectives and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system of internal control is also based in part upon certain assumptions about the likelihood of future events, and can provide only reasonable, not absolute, assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in circumstances, or because the degree of compliance with the policies and procedures may deteriorate.
Management of the Company, including the Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of the Company's internal control over financial reporting as of June 30, 2020 , under the framework in Internal Control-Integrated Framework (2013), and determined that controls are ineffective due to the Company’s small size and lack of segregation of duties.
This annual report does not include an attestation report by our registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit us to provide only our management report in this annual report.

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ITEM 9B. OTHER INFORMATION
Item 9B. Other Information.
On September 29, 2020, Hosnieh Aamar resigned as the Company's Secretary.
Part III

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ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
Item 10. Directors, Executive Offices and Corporate Governance
The following table sets forth the names and ages of our current directors and executive officers, the principal offices and positions held by each person:
Name
Age
Positions
Omar Aamar
President, Secretary, Treasurer and director
Omar Aamar
Omar Aamar, has served as our President, Treasurer and a director since June 16, 2017. He also served as our Secretary from June 16, 2017 until July 25, 2017. Mr. Aamar has over 20 years’ experience in the construction and home building industry. From 1996 to 2005, Mr. Aamar worked as a form and frame contractor with Avodat Capaim, in Haifa, Israel. From 2005 until 2013, Mr. Aamar worked as a framer and carpenter with Beniaa, in Aco, Israel. From 2013 until the present time, Mr. Aamar has worked as a construction laborer, with Ha’ahim, in Hadera, Israel. Mr. Aamar’s entrepreneurial desire evidenced by his ideas which led to the establishment of our business, and his experience in the construction and homebuilding industry, led to our conclusion that Mr. Aamar should be serving as a member of our Board of Directors in light of our business and structure. Mr. Aamar is the husband of Hosnieh Aamar, our Secretary.
Term of office
Our directors are appointed to hold office until the next annual general meeting of our stockholders or until removed from office in accordance with our bylaws. Our officers are appointed by our Board of Directors and hold office until removed by the Board, absent an employment agreement.
Significant employees and consultants
As of the date hereof, the Company has no significant employees.
Audit Committee
We do not currently have an audit committee or a committee performing similar functions. Our Board of Directors as a whole participates in the review of financial statements and disclosure.
Code of ethics
We have not adopted a Code of Ethics.

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ITEM 11. EXECUTIVE COMPENSATION
Item 11. Executive Compensation
Currently our officer and director receives no compensation for his services during the development stage of our business operations. He is reimbursed for any out-of-pocket expenses he may incur on our behalf.
In the future, once revenue is being generated, we may approve payment of salaries for our officer and director, but currently, no such plans have been approved. No officer or director salaries will be paid from the proceeds of this offering. We do not have any employment agreements in place with our officer and director. We also do not currently have any benefits, such as health or life insurance, available to our employee.
Stock option grants
We had no outstanding equity awards as of the end of the fiscal periods ended June 30, 2020 or through the date of filing of this prospectus.
Employment agreements
We have not entered into an employment agreement with any person. We have no plans to compensate our executive officers in the foreseeable future.
Summary Compensation Table. The following table sets forth certain information concerning the annual and long-term compensation of our current president and secretary during the fiscal year:
Non-Equity
Incentive Nonqualified
Name and
Stock Option Plan Deferred All Other
Principal
Position
Year Salary
($)
Bonus
($)
Awards
($)
Awards
($)
Compensation ($) Compensation ($) Compensation ($) Total
($)
Omar Aamar (1) -0- -0- -0- -0-
Hosnieh Aamar (2) -0- -0- -0- -0-
Omar Aamar (1) -0- -0- -0- -0-
Hosnieh Aamar (2) -0- -0- -0- -0-
(1) Appointed President, Treasurer and a director since June 16, 2017. Appointed Secretary on June 16, 2017 and resigned as Secretary on July 25, 2017. Appointed Secretary on September 29, 2020.
(2) Appointed Secretary on July 25, 2017. Resigned Secretary on September 29, 2020.

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ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
The following table contains information as of the date of this filing as to the beneficial ownership of shares of common Stock of the Company of each person who was the beneficial owner of five (5%) percent or more of the outstanding shares of the Company.
PRINCIPAL STOCKHOLDERS
5% and greater shareholders’ beneficial ownership
Title of Class Name and Address of Beneficial Owner (2) Amount and Nature of Beneficial Ownership Percent of
Common Stock (1)
Common Stock Omar Aamar (3) 2,300,000 51.1 %
(1) The percentages below are based on 4,500,000 shares of our common stock issued and outstanding as of the date of this prospectus.
(2) c/o SigmaRenoPro Inc., Aloni Noa’kh St. 1, Kiryat Motzkin 26402, Israel.
(3) Appointed President and Chief Executive Officer, Treasurer and Chairman of the Board of Directors, on June 16, 2017. Appointed Secretary on June 16, 2017 and resigned as Secretary on July 25, 2017. Appointed Secretary on September 29, 2020
The following table contains information as of the date of this filing as to the beneficial ownership of shares of common stock of the Company, as well as all persons as a group who were then officers and directors of the Company.
Management beneficial ownership
Title of Class
Name and Address (2)
Shares
Percent (1)
Common stock
Omar Aamar (3)
2,300,000
51.1%
(1) The percentages below are based on 4,500,000 shares of our common stock issued and outstanding as of the date of this prospectus.
(2) c/o SigmaRenoPro Inc., Aloni Noa’kh St. 1, Kiryat Motzkin 26402, Israel.
(3) Appointed President and Chief Executive Officer, Treasurer and Chairman of the Board of Directors, on June 16, 2017. Appointed Secretary on June 16, 2017 and resigned as Secretary on July 25, 2017. Appointed Secretary on September 29, 2020

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ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
Item 13. Certain Relationships and Related Transactions, and Director Independence
None.

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ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
Item 14. Principal Accounting Fees and Services
The aggregate professional fees paid to our registered public accounting firm for its annual audit and quarterly reviews during the year ended June 30, 2020 and 2019 were as follows:
June 30, 2020 June 30, 2019
Audit Fees and Audit Related Fees:
- Michael Gillespie & Associates, PLLC $ 7,200 $ 8,800
Tax Fees - -
All Other Fees - -
TOTAL $ 7,200 $ 8,800
In the above table, "audit fees" are fees billed by our Company's external auditor for services provided in auditing our Company's annual financial statements for the subject year. "Audit-related fees" are fees not included in audit fees that are billed by the auditor for assurance and related services that are reasonably related to the performance of the audit review of our company's financial statements.
"Tax fees" are fees billed by the auditor for professional services rendered for tax compliance, tax advice and tax planning.
"All other fees" are fees billed by the auditor for products and services not included in the foregoing categories.
Part IV

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ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES
Item 15. Exhibits, Financial Statement Schedules
Exhibit 3.1.1
Articles of Incorporation of Registrant (1)
Exhibit 3.1.2
Bylaws of Registrant (1)
Exhibit 31.1 - Certification of Chief Executive Officer of Sigmarenopro, Inc. required by Rule 13a-14(1) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Exhibit 31.2 - Certification of Chief Financial Officer of Sigmarenopro, Inc. required by Rule 13a-14(1) or Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Exhibit 32.1 - Certification of Chief Executive Officer of Sigmarenopro, Inc. pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and Section 1350 of 18 U.S.C. 63.
Exhibit 32.2 - Certification of Chief Financial Officer of Sigmarenopro, Inc. pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and Section 1350 of 18 U.S.C. 63.
(1) Incorporated by reference to Registration Statement on Form S-1 (File No. 333-221302), filed with the Securities and Exchange Commission on November 2, 2017.