OTC: CLEV
Concrete Leveling Systems IncCIK 0001414382 · SIC 3590 · Miscellaneous Industrial Machinery
Concrete Leveling Services, Inc. (“we”, “us”, “our” or the “Company”) was incorporated on August 28, 2007 in the State of Nevada. The Company’s principal offices are located at 5046 East Boulevard Northwest, Canton, Ohio 44718. In Ohio, the Company does business under the trade name of CLS… About this business →
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Latest financial statements
From 10-Q filed Jun 22, 2026 (period ending Apr 30, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.
Condensed Statements of Operations (Unaudited)
| Description | Three months ended April 30, 2026 | Three months ended April 30, 2025 |
|---|---|---|
| Equipment, parts, and service sales | 790 | 175 |
| Cost of sales | 197 | 55 |
| Gross margin | 593 | 120 |
| Operating expenses | ||
| Legal and professional fees | 15,005 | 7,450 |
| Selling, general and administration | 2,581 | 1,832 |
| Total operating expenses | 17,586 | 9,282 |
| Loss from operations | (16,993) | (9,162) |
| Other income (expense) | ||
| Interest expense | (2,251) | (2,547) |
| Total other expense | (2,251) | (2,547) |
| Net loss before income taxes | (19,244) | (11,709) |
| Provision for income taxes | - | - |
| Net loss | (19,244) | (11,709) |
| Net loss per share basic and fully diluted | (0.00) | (0.00) |
| Weighted average number of common shares outstanding basic and fully diluted | 14,027,834 | 14,027,834 |
Condensed Balance Sheets
| Description | April 30, 2026 (Unaudited) | April 30, 2026 July 31, 2025 |
|---|---|---|
| Assets | ||
| Current Assets | ||
| Cash | 1,121 | 824 |
| Accounts receivable | 790 | - |
| Inventory | 17,715 | 17,811 |
| Prepaid expenses | 2,260 | 844 |
| Total Current Assets | 21,886 | 19,479 |
| Property, Plant and Equipment | ||
| Equipment | 1,834 | 700 |
| Less: Accumulated depreciation | (901) | (700) |
| Total Property, Plant and Equipment, net | 933 | - |
| Total Assets | 22,819 | 19,479 |
| Liabilities and Stockholders’ Deficit | ||
| Current Liabilities | ||
| Accounts payable and accrued expenses | 20,032 | 27,806 |
| Accrued interest stockholders | 63,170 | 56,416 |
| Advances related party | 392,681 | 369,939 |
| Notes payable stockholders | 186,967 | 186,967 |
| Total Current Liabilities | 662,850 | 641,128 |
| Commitments and Contingencies (Note 4) | ||
| Stockholders’ Deficit | ||
| Common stock (par value $0.001) 100,000,000 shares authorized: 14,027,834 shares issued and outstanding | 14,027 | 14,027 |
| Additional paid-in capital | 433,209 | 433,209 |
| Accumulated deficit | (1,087,267) | (1,068,885) |
| Total Stockholders’ Deficit | (640,031) | (621,649) |
| Total Liabilities and Stockholders’ Deficit | 22,819 | 19,479 |
Condensed Statements of Cash Flows (Unaudited)
| Description | Nine months ended April 30, 2026 | Nine months ended April 30, 2025 |
|---|---|---|
| Cash Flows from Operating Activities | ||
| Net income loss | (18,382) | (49,208) |
| Adjustments to reconcile net loss to net cash | ||
| provided by (used in) operating activities: | ||
| Depreciation expense | 202 | - |
| Changes in Assets and Liabilities | ||
| Accounts receivable | (790) | - |
| Inventory | 96 | 114 |
| Prepaid expenses | (1,416) | (784) |
| Accounts payable and accrued expenses | (10,774) | (749) |
| Advances related party | 25,741 | - |
| Accrued interest stockholders | 6,754 | 6,754 |
| Net cash provided by (used in) operating activities | 1,431 | (43,873) |
| Cash Flows from Investing Activities | ||
| Purchase of property, plant, and equipment | (1,134) | - |
| Net cash used in investing activities | (1,134) | - |
| Cash Flows from Financing Activities | ||
| Advances from stockholders | - | 43,729 |
| Net cash provided by financing activities | - | 43,729 |
| Net change in cash | 297 | (144) |
| Cash beginning of period | 824 | 887 |
| Cash end of period | 1,121 | 743 |
| Supplemental Disclosure of Cash Flows Information | ||
| Cash paid for interest | - | 676 |
| Cash paid for income taxes | - | - |
Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗
About Concrete Leveling Systems Inc
Source: Item 1 (Business) from the 10-K filed October 29, 2025. Description as filed by the company with the SEC.
ITEM 1. DESCRIPTION OF BUSINESS
General Information about Our Company
Concrete Leveling Services, Inc. (“we”, “us”, “our” or the “Company”) was incorporated on August 28, 2007 in the State of Nevada. The Company’s principal offices are located at 5046 East Boulevard Northwest, Canton, Ohio 44718. In Ohio, the Company does business under the trade name of CLS Fabricating, Inc. On March 24, 2017, we entered into an Equity Purchase Agreement, whereby we will acquire all of the outstanding common stock of Jericho Associates, Inc. (“Jericho”), a company operating in the gaming, hospitality and entertainment industries, in exchange for 7,151,416 shares of our common stock which were contingently issued to the shareholders of Jericho. In July 2017, an additional 481,000 shares were issued to shareholders of Jericho under the same contingencies as the original shares. The Equity Purchase Agreement provided that by September 24, 2017, if the management of Jericho does not identify at least one entity or business opportunity for acquisition, in order to supplement the Company’s current business operations, the shares issued as part of the agreement shall be returned to the Company and the transaction will be nullified. On September 22, 2017, the Company and Jericho mutually agreed to extend the performance requirement until December 24, 2017. On November 9, 2017, the Company and Jericho mutually agreed to extend the performance requirement until March 1, 2018.
On February 25, 2018, Jericho identified the acquisition of 50% interests in two LLCs (the “LLCs”). The LLCs have a Term Sheet agreement to develop a casino and hotel resort, and provide certain gaming equipment on a shared profit basis. The contemplated over $300 million project, is in the process of regulatory review, finalization of closing documents, and completion of financing. Notwithstanding the identification of the business opportunity the shares issued to Jericho remain contingent upon the regulatory review, the finalization of closing documentation, and the completion of financing arrangements for the project.
Read full description ↓
Also, upon the regulatory review, the finalization of closing documentation, and the completion of financing arrangements for the project, the Company’s President will cancel all shares of common stock held (879,167 shares as of October 29, 2025), the Company’s Chief Executive Officer will cancel all but 550,000 shares of her common stock held (2,951,667 shares as of October 29, 2025), and the Company’s Secretary will cancel all but 45,000 shares of common stock held (185,000 shares as of October 29, 2025).
We have never declared bankruptcy, have never been in receivership, and have never been involved in any legal action or proceedings.
Principal Services
If the transaction with Jericho finalizes, the Company will operate two business divisions, which will be operated simultaneously and consist of the following:
The concrete leveling division of the business will fabricate and market a concrete leveling service unit utilized in the concrete leveling industry. This unit secures to the back of a truck and consists of a mixing device to mix lime with water and a pumping device capable of pumping the mixture under pressure into pre-drilled holes in order to raise the level of any flat concrete surface.
The gaming and hospitality division of the business will focus on casino gaming, hospitality, entertainment and leisure time industries, and will pursue opportunities in the tribal and commercial casino gaming industries, both in California and Nevada. The Company will also operate in the casino gaming technology industry, and is seeking opportunities to partner, joint venture, or acquire companies developing casino games that combine traditional casino games with the challenge of video games and the playability of social games, meaning games that pit the player’s skill against the skill of another player as opposed to the casino itself.
Organization
As of October 29, 2025 we were comprised of the parent company Concrete Leveling Systems, Inc. Upon the closing of the acquisition of Jericho, Jericho will become a wholly owned subsidiary of the Company.
Strategy
Structured as a concrete leveling services provider, as well as a casino gaming, hospitality, and entertainment company, our business model is designed to partner with third parties in the casino and hospitality industries, which will also allow us to further develop and utilize our concrete leveling division if we are able to enter into agreements that will result in the construction of any “brick and mortar” structures.
Backlog
As of July 31, 2025, we had no backlog.
Employees
As of July 31, 2025, we have 0 full time employees and 0 part time employees.
Proprietary Information
We own no proprietary information.
Government Regulation
We are currently not subject to material governmental regulation. However, it is our policy to fully comply with all governmental regulation and regulatory authorities. If we are able to engage in the casino gaming and hospitality industry, we may become subject to both federal and state regulation related to the operation of our business, which would require us to comply with additional government regulation.
How to Obtain our SEC Filings
Our Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, and any amendments to these reports, are available on our website at clsfabricating.com, as soon as reasonably practicable after we file these reports electronically with, or furnish them to, the Securities and Exchange Commission (“SEC”). Except as otherwise stated in these reports, the information contained on our website or available by hyperlink from our website is not incorporated into this Annual Report on Form 10-K or other documents we file with, or furnish to, the SEC.
Our investor relations department can be contacted at our principal executive office located at our principal office, 5046 E. Boulevard NW, Canton, OH 44718. Our telephone number is (330)-966-8120.