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0001165527-11-001127.txt : 20111121 0001165527-11-001127.hdr.sgml : 20111121 20111121081819 ACCESSION NUMBER: 0001165527-11-001127 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20110930 FILED AS OF DATE: 20111121 DATE AS OF CHANGE: 20111121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stevia Corp CENTRAL INDEX KEY: 0001439813 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 980537233 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53781 FILM NUMBER: 111217780 BUSINESS ADDRESS: STREET 1: 7117 US 31 S CITY: INDIANAPOLIS STATE: IN ZIP: 46227 BUSINESS PHONE: 888-250-2566 MAIL ADDRESS: STREET 1: 7117 US 31 S CITY: INDIANAPOLIS STATE: IN ZIP: 46227 FORMER COMPANY: FORMER CONFORMED NAME: Interpro Management Corp DATE OF NAME CHANGE: 20110307 FORMER COMPANY: FORMER CONFORMED NAME: Stevia Corp. DATE OF NAME CHANGE: 20110303 FORMER COMPANY: FORMER CONFORMED NAME: INTERPRO MANAGEMENT CORP. DATE OF NAME CHANGE: 20080711 10-Q 1 g5565a.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q [X[ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended: September 30, 2011 [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to __________ Commission File Number 000-53781 STEVIA CORP. (Name of registrant as specified in its charter) Nevada 98-0537233 (State or Other Jurisdiction of (I.R.S. Employer Incorporation or Organization) Identification Number) 7117 US 31 S, Indianapolis, IN 46227 (Address of Principal Executive Offices) (Zip Code) (888) 250-2566 (Registrant's telephone number) Securities registered pursuant to Section 12(b) of the Act: Title of each class Name of each exchange on which registered ------------------- ----------------------------------------- None None 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. [X] Yes [ ] No 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 (ss.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). [X] Yes [ ] No 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. Non-accelerated filer [ ] Accelerated filer [ ] Large accelerated filer [ ] Smaller Reporting company [X] (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 [X] No Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. Class Outstanding at October 31, 2011 ----- ------------------------------- Common stock, $.001 par value 52,800,000 STEVIA CORP. FORM 10-Q SEPTEMBER 30, 2011 INDEX Page ---- PART I - FINANCIAL INFORMATION Item 1. Financial Statements................................................ 4 Consolidated Balance Sheets as of September 30, 2011 (Unaudited).... 5 Consolidated Statements of Operations for the Three Months Ended September 30, 2011 and for the Period from April 11, 2011 (inception) through September 30, 2011 (Unaudited).................. 6 Consolidated Statements of Stockholders' Equity (Deficit) for the period from April 11, 2011 (inception) through September 30, 2011 (Unaudited)...................................... 7 Consolidated Statements of Cash Flows for the period from April 11, 2011 (inception) through September 30, 2011 (Unaudited)... 8 Notes to the Consolidated Financial Statements (Unaudited).......... 9 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations............................................23 Item 3. Quantitative and Qualitative Disclosures About Market Risk..........25 Item 4. Controls and Procedures.............................................25 PART II - OTHER INFORMATION Item 1. Legal Proceedings...................................................26 Item 1A. Risk Factors........................................................26 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.........26 Item 3. Defaults Upon Senior Securities.....................................27 Item 4. Reserved............................................................27 Item 5. Other Information...................................................27 Item 6. Exhibits............................................................27 Signatures....................................................................28 2 FORWARD-LOOKING STATEMENTS This Report on Form 10-Q contains forward-looking statements within the meaning of the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995. Reference is made in particular to the description of our plans and objectives for future operations, assumptions underlying such plans and objectives, and other forward-looking statements included in this report. Such statements may be identified by the use of forward-looking terminology such as "may," "will," "expect," "believe," "estimate," "anticipate," "intend," "continue," or similar terms, variations of such terms, or the negative of such terms. Such statements are based on management's current expectations and are subject to a number of factors and uncertainties, which could cause actual results to differ materially from those described in the forward-looking statements. Such statements address future events and conditions concerning, among others, capital expenditures, earnings, litigation, regulatory matters, liquidity and capital resources, and accounting matters. Actual results in each case could differ materially from those anticipated in such statements by reason of factors such as future economic conditions, changes in consumer demand, legislative, regulatory and competitive developments in markets in which we operate, results of litigation, and other circumstances affecting anticipated revenues and costs, and the risk factors set forth under the heading "Risk Factors" in our Current Report on Form 8-K filed on June 29, 2011. As used in this Form 10-Q, "we," "us" and "our" refer to Stevia Corp., which is also sometimes referred to as the "Company." YOU SHOULD NOT PLACE UNDUE RELIANCE ON THESE FORWARD LOOKING STATEMENTS The forward-looking statements made in this report on Form 10-Q relate only to events or information as of the date on which the statements are made in this report on Form 10-Q. Except as required by law, we undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events, or otherwise, after the date on which the statements are made or to reflect the occurrence of unanticipated events. You should read this report and the documents that we reference in this report, including documents referenced by incorporation, completely and with the understanding that our actual future results may be materially different from what we expect or 3 PART I - FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTS Stevia Corp. (A Development Stage Company) September 30, 2011 Index to Consolidated Financial Statements Contents Page -------- ---- Consolidated Balance Sheet at September 30, 2011 (Unaudited) ................. 5 Consolidated Statements of Operation for the Three Months Ended September 30, 2011 and for the Period from April 11, 2011 (Inception) through September 30, 2011 (Unaudited) ...................................... 6 Consolidated Statement of Stockholders' Equity (Deficit) for the Period from April 11, 2011 (Inception) through September 30, 2011 (Unaudited) ...... 7 Consolidated Statement of Cash Flows for the Period from April 11, 2011 (Inception) through September 30, 2011 (Unaudited) .......................... 8 Notes to the Consolidated Financial Statements (Unaudited) ................... 9 4 Stevia Corp. (A Development Stage Company) Consolidated Balance Sheet

See accompanying notes to the financial statements. 5 Stevia Corp. (A Development Stage Company) Consolidated Statements of Operations

See accompanying notes to the financial statements 6 Stevia Corp. (A Development Stage Company) Consolidated Statement of Stockholders' Equity (Deficit) For the Period from April 11, 2011 (Inception) through September 30, 2011 (Unaudited)

See accompanying notes to the financial statements. 7 Stevia Corp. (A Development Stage Company) Consolidated Statement of Cash Flows For the Period from April 11, 2011 (inception) through September 30, 2011 ---------- (Unaudited) CASH FLOWS FROM OPERATING ACTIVITIES: Net loss $ (247,367) Adjustments to reconcile net loss to net cash used in operating activities Amortization expense 267 Changes in operating assets and liabilities: Accounts receivable (1,300) Prepaid expenses (5,527) Accounts payable (69,715) Accounts payable - related parties 40,000 Accrued expenses 12,388 ---------- NET CASH USED IN OPERATING ACTIVITIES (271,254) ---------- CASH FLOWS FROM INVESTING ACTIVITIES: Website development costs (5,315) Cash received from reverse acquisition 3,198 ---------- NET CASH USED IN INVESTING ACTIVITIES (2,117) CASH FLOWS FROM FINANCING ACTIVITIES: Advances from president and stockholder 350,000 ---------- NET CASH PROVIDED BY FINANCING ACTIVITIES 350,000 ---------- Net change in cash 76,629 Cash at beginning of period -- ---------- Cash at end of period $ 76,629 ========== Supplemental disclosure of cash flows information: Interest paid $ -- ========== Income tax paid $ -- ========== See accompanying notes to the financial statements. 8 Stevia Corp. (A Development Stage Company) September 30, 2011 Notes to the Consolidated Financial Statements (Unaudited) NOTE 1 - ORGANIZATION AND OPERATIONS STEVIA CORP. (FORMERLY INTERPRO MANAGEMENT CORP.) Interpro Management Corp ("Interpro") was incorporated under the laws of the State of Nevada on May 21, 2007. Interpro focused on developing and offering web based software that was designed to be an online project management tool used to enhance an organization's efficiency through planning and monitoring the daily operations of a business. The Company discontinued its web-based software business upon the acquisition of Stevia Ventures International Ltd. on June 23, 2011. On March 4, 2011, Interpro amended its Articles of Incorporation, and changed its name to Stevia Corp. ("Stevia" or the "Company") and effectuated a 35 for 1 forward stock split of all of its issued and outstanding shares of common stock (the "Stock Split"). All shares and per share amounts in the consolidated financial statements have been adjusted to give retroactive effect to the Stock Split. STEVIA VENTURES INTERNATIONAL LTD. Stevia Ventures International Ltd. ("Ventures") was incorporated on April 11, 2011 under the laws of the Territory of the British Virgin Islands ("BVI"). Ventures owns certain rights relating to stevia production, including certain assignable exclusive purchase contracts and an assignable supply agreement related to stevia. ACQUISITION OF STEVIA VENTURES INTERNATIONAL LTD. RECOGNIZED AS A REVERSE ACQUISITION On June 23, 2011 (the "Closing Date"), the Company closed a voluntary share exchange transaction with Stevia Ventures International Ltd. ("Ventures") pursuant to a Share Exchange Agreement (the "Share Exchange Agreement") by and among the Company, Ventures and George Blankenbaker, the stockholder of Ventures (the "Ventures Stockholder"). Immediately before the Share Exchange Transaction, the Company had 79,800,000 common shares issued and outstanding. Simultaneously with the Closing of the Share Exchange Transaction, on the Closing Date, Mohanad Shurrab, a shareholder and, as of the Closing Date, the Company's former Director, President, Treasurer and Secretary, surrendered 33,000,000 shares of the Company's common stock to the Company for cancellation. As a result of the Share Exchange Transaction, the Company issued 12,000,000 common shares for the acquisition of 100% of the issued and outstanding shares of Stevia Ventures International Ltd. Of the 12,000,000 common shares issued in connection with the Share Exchange Agreement, 6,000,000 of such shares are being held in escrow pending the achievement by the Company of certain post-Closing business milestones (the "Milestones"), pursuant to the terms of the Make Good Escrow Agreement, between the Company, Greenberg Traurig, LLP, as escrow agent and the Ventures' Stockholder (the "Escrow Agreement"). Even though the shares issued only represented approximately 20.4% of the issued and outstanding common stock immediately after the consummation of the Share Exchange Agreement the stockholder of Ventures completely took over and controlled the board of directors and management of the Company upon acquisition. As a result of the control of the then Ventures's Stockholder, for financial statement reporting purposes, the merger between the Company and Ventures has been treated as a reverse acquisition with Ventures deemed the accounting acquirer and the Company deemed the accounting acquiree under the purchase method of accounting in accordance with section 805-10-55 of the FASB Accounting Standards Codification. The reverse merger is deemed a capital transaction and the net assets of Ventures (the accounting acquirer) are carried forward to the Company (the legal acquirer and the reporting entity) at their carrying value before the combination. The acquisition process utilizes the capital structure of the Company and the assets and liabilities of Ventures which are recorded at historical cost. The equity of the Company is the historical equity of Ventures retroactively restated to reflect the number of shares issued by the Company in the transaction. 9 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION - UNAUDITED INTERIM FINANCIAL INFORMATION The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission ("SEC") to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These financial statements should be read in conjunction with the financial statements of the Company for the period from April 11, 2011 (inception) through April 30, 2011 and notes thereto contained in the Company's Report on Form 8-K as filed with the SEC on June 29, 2011. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include all accounts of Ventures as of September 30, 2011 and for the period from April 11, 2011 (inception) through September 30, 2011 and all accounts of Stevia as of September 30, 2011 and for the period from June 23, 2011 (date of acquisition) through September 30, 2011. All inter-company balances and transactions have been eliminated. DEVELOPMENT STAGE COMPANY The Company is a development stage company as defined by section 915-10-20 of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification. Although the Company has recognized some nominal amount of revenues since inception, the Company is still devoting substantially all of its efforts on establishing the business and, therefore, still qualifies as a development stage company. All losses accumulated since inception have been considered as part of the Company's development stage activities. USE OF ESTIMATES AND ASSUMPTIONS The preparation of financial statements in conformity with 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. The Company's significant estimates and assumptions include the fair value of financial instruments; the carrying value, recoverability and impairment of long-lived assets, including the values assigned to and the estimated useful lives of website development costs; interest rate; revenue recognized or recognizable; sales returns and allowances; foreign currency exchange rate; income tax rate, income tax provision and valuation allowance of deferred tax assets; and the assumption that the Company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management bases its estimates on historical experience and on various 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. Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments and paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: 10 Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company's financial assets and liabilities, such as cash, accounts receivable, prepaid expenses, accounts payable and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company's convertible notes payable approximates the fair value of such instrument based upon management's best estimate of interest rates that would be available to the Company for similar financial arrangements at September 30, 2011. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. It is not however, practical to determine the fair value of advances from stockholders due to their related party nature. CARRYING VALUE, RECOVERABILITY AND IMPAIRMENT OF LONG-LIVED ASSETS The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company's long-lived assets, which include website development costs, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset's expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company's overall strategy with respect to the manner or use of the acquired assets or changes in the Company's overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company's stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. The key assumptions used in management's estimates of projected cash flow deal largely with forecasts of sales levels and gross margins. These forecasts are typically based on historical trends and take into account recent developments as well as management's plans and intentions. Other factors, such as increased competition or a decrease in the desirability of the Company's products or services, could lead to lower projected sales levels, which would adversely impact cash flows. A significant change in cash flows in the future could result in an impairment of long lived assets. The impairment charges, if any, is included in operating expenses in the accompanying consolidated statements of income and comprehensive income (loss). 11 FISCAL YEAR END The Company elected March 31 as its fiscal year ending date. CASH EQUIVALENTS The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The Company follows paragraph 310-10-50-9 of the FASB Accounting Standards Codification to estimate the allowance for doubtful accounts. The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer's current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and economic conditions. Outstanding account balances are reviewed individually for collectability. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable. Bad debt expense is included in general and administrative expenses, if any. Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards Codification account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company has adopted paragraph 310-10-50-6 of the FASB Accounting Standards Codification and determine when receivables are past due or delinquent based on how recently payments have been received. There was no allowance for doubtful accounts at September 30, 2011. The Company does not have any off-balance-sheet credit exposure to its customers. WEBSITE DEVELOPMENT COSTS Website development costs are stated at cost less accumulated amortization. The cost of the website development is amortized on a straight-line basis over its estimated useful life of five (5) years. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts. RELATED PARTIES The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d.principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involvedb. description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. mounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. 12 COMMITMENT AND CONTINGENCIES The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company's consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company's consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company's business, financial position, and results of operations or cash flows. REVENUE RECOGNITION The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. RESEARCH AND DEVELOPMENT The Company follows paragraph 730-10-25-1 of the FASB Accounting Standards Codification (formerly Statement of Financial Accounting Standards No. 2 "ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS") and paragraph 730-20-25-11 of the FASB Accounting Standards Codification (formerly Statement of Financial Accounting Standards No. 68 "RESEARCH AND DEVELOPMENT ARRANGEMENTS") for research and development costs. Research and development costs are charged to expense as incurred. Research and development costs consist primarily of remuneration for research and development staff, depreciation and maintenance expenses of research and development equipment, material and testing costs for research and development as well as research and development arrangements with unrelated third party research and development institutions. The research and development arrangements usually involve one specific research and development project for the development of a plant's growing protocol. Often times, the Company makes non-refundable advances upon signing of these arrangements. The Company adopted paragraph 730-20-25-13 and 730-20-35-1 of the FASB Accounting Standards Codification (formerly Emerging Issues Task Force Issue No. 07-3 "ACCOUNTING FOR NONREFUNDABLE ADVANCE PAYMENTS FOR GOODS OR SERVICES TO BE USED IN FUTURE RESEARCH AND DEVELOPMENT ACTIVITIES") for those non-refundable advances. Non-refundable advance payments for goods or services that will be used or rendered for future research and development activities are deferred and capitalized. Such amounts are recognized as an expense as the related goods are delivered or the related services are performed. The management continues to evaluate whether the Company expect the goods to be delivered or services to be rendered. If the management does not expect the goods to be delivered or services to be rendered, the capitalized advance payment are charged to expense. FOREIGN CURRENCY TRANSACTIONS The Company applies the guidelines as set out in Section 830-20-35 of the FASB Accounting Standards Codification ("Section 830-20-35") for foreign currency transactions. Pursuant to Section 830-20-35 of the FASB Accounting Standards Codification, foreign currency transactions are transactions denominated in currencies other than U.S. Dollar, the Company's functional and reporting currency. Foreign currency transactions may produce receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. A change in exchange rates between the functional currency and the currency in which a transaction is denominated increases or decreases the expected amount of functional currency cash flows upon settlement of the transaction. That increase or decrease in expected functional currency cash flows is a foreign currency transaction gain or loss that generally shall be included in determining net income for the period in which the exchange rate changes. Likewise, a transaction gain or loss (measured from the transaction date or the most recent intervening balance sheet date, whichever is later) realized upon settlement of a foreign currency transaction generally shall be included in determining net income for the period in which the transaction is settled. The exceptions to this requirement for inclusion in net income of transaction gains and losses pertain to certain intercompany transactions and to transactions that are designated as, and effective as, economic hedges of net investments and foreign currency commitments. Pursuant to Section 830-20-25 of the FASB Accounting Standards Codification, the following shall apply to all 13 foreign currency transactions of an enterprise and its investees: (a) at the date the transaction is recognized, each asset, liability, revenue, expense, gain, or loss arising from the transaction shall be measured and recorded in the functional currency of the recording entity by use of the exchange rate in effect at that date as defined in section 830-10-20 of the FASB Accounting Standards Codification; and (b) at each balance sheet date, recorded balances that are denominated in currencies other than the functional currency or reporting currency of the recording entity shall be adjusted to reflect the current exchange rate. STOCK-BASED COMPENSATION FOR OBTAINING EMPLOYEE SERVICES The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. The fair value of each option award is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows: * The Company uses historical data to estimate employee termination behavior. The expected life of options granted is derived from paragraph 718-10-S99-1 of the FASB Accounting Standards Codification and represents the period of time the options are expected to be outstanding. * The expected volatility is based on a combination of the historical volatility of the comparable companies' stock over the contractual life of the options. * The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the contractual life of the option. * The expected dividend yield is based on the Company's current dividend yield as the best estimate of projected dividend yield for periods within the contractual life of the option. The Company's policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award. EQUITY INSTRUMENTS ISSUED TO PARTIES OTHER THAN EMPLOYEES FOR ACQUIRING GOODS OR SERVICES The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of section 505-50-30 of the FASB Accounting Standards Codification ("Section 505-50-30"). Pursuant to Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. Pursuant to Paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded. INCOME TAXES The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the consolidated statements of income and comprehensive income (loss) in the period that includes the enactment date. 14 The Company adopted section 740-10-25 of the FASB Accounting Standards Codification ("Section 740-10-25"). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty (50) percent likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management's opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. LIMITATION ON UTILIZATION OF NOLS DUE TO CHANGE IN CONTROL Pursuant to the Internal Revenue Code Section 382 ("Section 382"), certain ownership changes may subject the NOL's to annual limitations which could reduce or defer the NOL. Section 382 imposes limitations on a corporation's ability to utilize NOLs if it experiences an "ownership change." In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. In the event of an ownership change, utilization of the NOLs would be subject to an annual limitation under Section 382 determined by multiplying the value of its stock at the time of the ownership change by the applicable long-term tax-exempt rate. Any unused annual limitation may be carried over to later years. The imposition of this limitation on its ability to use the NOLs to offset future taxable income could cause the Company to pay U.S. federal income taxes earlier than if such limitation were not in effect and could cause such NOLs to expire unused, reducing or eliminating the benefit of such NOLs. NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants. The following table shows the potentially outstanding dilutive common shares excluded from the diluted net income (loss) per common share calculation for the period from April 11, 2011 (inception) through September 30, 2011 as they were anti-dilutive: 15 Potentially outstanding dilutive common shares For the Period from April 11, 2011 (inception) through September 30, 2011 ---------- Make Good Escrow Agreement shares issued and held with the escrow agent on June 23, 2011 in connection with the Share Exchange Agreement pending the achievement by the Company of certain post-Closing business milestones (the "Milestones"). 6,000,000 Sub-total - Make Good Escrow Agreement shares 6,000,000 ---------- Total potentially outstanding dilutive common shares 6,000,000 ========== CASH FLOWS REPORTING The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method ("Indirect method") as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification. SUBSEQUENT EVENTS The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In May 2011, the FASB issued the FASB Accounting Standards Update No. 2011-04 "FAIR VALUE MEASUREMENT" ("ASU 2011-04"). This amendment and guidance are the result of the work by the FASB and the IASB to develop common requirements for measuring fair value and for disclosing information about fair value measurements in accordance with U.S. GAAP and International Financial Reporting Standards (IFRSs). This update does not modify the requirements for when fair value measurements apply; rather, they generally represent clarifications on how to measure and disclose fair value under ASC 820, FAIR VALUE MEASUREMENT, including the following revisions: * An entity that holds a group of financial assets and financial liabilities whose market risk (that is, interest rate risk, currency risk, or other price risk) and credit risk are managed on the basis of the entity's net risk exposure may apply an exception to the fair value requirements in ASC 820 if certain criteria are met. The exception allows such financial instruments to be measured on the basis of the reporting entity's net, rather than gross, exposure to those risks. * In the absence of a Level 1 input, a reporting entity should apply premiums or discounts when market participants would do so when pricing the asset or liability consistent with the unit of account. * Additional disclosures about fair value measurements. 16 The amendments in this Update are to be applied prospectively and are effective for public entity during interim and annual periods beginning after December 15, 2011. In June 2011, the FASB issued the FASB Accounting Standards Update No. 2011-05 "COMPREHENSIVE INCOME ("ASU 2011-05"), which was the result of a joint project with the IASB and amends the guidance in ASC 220, COMPREHENSIVE INCOME, by eliminating the option to present components of other comprehensive income (OCI) in the statement of stockholders' equity. Instead, the new guidance now gives entities the option to present all non-owner changes in stockholders' equity either as a single continuous statement of comprehensive income or as two separate but consecutive statements. Regardless of whether an entity chooses to present comprehensive income in a single continuous statement or in two separate but consecutive statements, the amendments require entities to present all reclassification adjustments from OCI to net income on the face of the statement of comprehensive income. The amendments in this Update should be applied retrospectively and are effective for public entity for fiscal years, and interim periods within those years, beginning after December 15, 2011. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements. NOTE 3 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying consolidated financial statements, the Company had a deficit accumulated during the development stage at September 30, 2011, a net loss and net cash used in operating activities for the period from April 11, 2011 (inception) through September 30, 2011. While the Company is attempting to commence operations and generate sufficient revenues, the Company's cash position may not be sufficient enough to support the Company's daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate sufficient revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate sufficient revenues. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. NOTE 4 - WEBSITE DEVELOPMENT COSTS Website development costs, stated at cost, less accumulated amortization at September 30, 2011, consisted of the following: September 30, 2011 -------- Website development costs $ 5,315 Accumulated amortization (267) -------- $ 5,048 ======== AMORTIZATION EXPENSE Amortization expense was $267 for the period from April 11, 2011 (inception) through September 30, 2011. NOTE 5 - RELATED PARTY TRANSACTIONS RELATED PARTIES Related parties with whom the Company had transactions are: 17 Related Parties Relationship --------------- ------------ George Blankenbaker President and major stockholder of the Company Leverage Investments LLC An entity owned and controlled by president and major stockholder of the Company Growers Synergy Pte Ltd. An entity owned and controlled by president and major stockholder of the Company ADVANCES FROM STOCKHOLDER From time to time, stockholders of the Company advance funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand. LEASE OF CERTAIN OFFICE SPACE FROM LEVERAGE INVESTMENTS, LLC The Company leased certain office space with Leverage Investments, LLC for $500 per month on a month-to-month basis. CONSULTING SERVICES FROM GROWERS SYNERGY PTE LTD. Consulting services provided by Growers Synergy Pte Ltd. for the period from April 11, 2011 (inception) through September 30, 2011 is as follows: September 30, 2011 -------- Consulting services received and consulting fees booked $ 60,000 -------- $ 60,000 ======== NOTE 6 - CONVERTIBLE NOTES PAYABLE On February 14, 2011, the Company issued a convertible note in the amount of $250,000 with interest at 10% per annum due one (1) year from the date of issuance. On June 23, 2011, the Company issued a convertible note in the amount of $100,000 with interest at 10% per annum due one (1) year from the date of issuance. The notes may be converted into common shares of the Company should the Company complete a private placement with gross proceeds of at least $100,000. The conversion price shall be the same as the private placement price on a per share basis. As of September 30, 2011, the Company did not complete any private placement. NOTE 7 - STOCKHOLDERS' DEFICIT SHARES AUTHORIZED Upon formation the total number of shares of common stock which the Company is authorized to issue is One Hundred Million (100,000,000) shares, par value $.001 per share. COMMON STOCK Immediately before the Share Exchange Transaction, the Company had 79,800,000 common shares issued and outstanding on June 23, 2011. Simultaneously with the Closing of the Share Exchange Transaction, on the Closing Date, Mohanad Shurrab, a shareholder and, as of the Closing Date, the Company's former Director, President, Treasurer and Secretary, surrendered 33,000,000 shares of the Company's common stock to the Company for cancellation. 18 As a result of the Share Exchange Transaction, the Company issued 12,000,000 common shares for the acquisition of 100% of the issued and outstanding shares of Stevia Ventures International Ltd. Of the 12,000,000 common shares issued in connection with the Share Exchange Agreement, 6,000,000 of such shares are being held in escrow ("Escrow Shares") pending the achievement by the Company of certain post-Closing business milestones (the "Milestones"), pursuant to the terms of the Make Good Escrow Agreement, between the Company, Greenberg Traurig, LLP, as escrow agent and the Ventures' Stockholder (the "Escrow Agreement"). As of September 30, 2011, none of the 6,000,000 Escrow Shares had been released to Ventures stockholder or the Company. NOTE 8 - RESEARCH AND DEVELOPMENT AGRIBUSINESS DEVELOPMENT AGREEMENT - AGRO GENESIS PTE LTD. On July 16, 2011, the Company entered into an Agribusiness Development Agreement (the "Agribusiness Development Agreement") with Agro Genesis Pte Ltd. ("AGPL"), a corporation organized under the laws of the Republic of Singapore expiring two (2) years from the date of signing. Under the terms of the Agreement, the Company engaged AGPL to be the Company's technology provider consultant for stevia propagation and cultivation in Vietnam, and potentially other countries for a period of two (2) years. AGPL will be tasked with developing stevia propagation and cultivation technology in Vietnam, recommend quality agronomic programs for stevia cultivation, harvest and post harvest, alert findings on stevia propagation and cultivation that may impact profitability and develop a successful model in Vietnam that can be replicated elsewhere (the "Project"). The Project will be on-site at stevia fields in Vietnam and will have a term of at least two (2) years. For its services, AGPL could receive a fee of up to 275,000 Singapore dollars, plus related expenses estimated at $274,000 as specified in Appendix A to the Agribusiness Development Agreement. Additionally, the Company will be AGPL's exclusive distributor for AGPL's G-Farm system (a novel crop production system) for stevia growing resulting from the Project. AGPL will receive a commission of no less than 2% of the price paid for crops other than stevia, from cropping systems that utilize the G-Farm system resulting from the Project. All technology-related patents resulting from the Project will be jointly owned by AGPL and the Company, with the Company holding a right of first offer for the use and distribution rights to registered patents resulting from the Project. On August 26, 2011, in accordance with Appendix A , 3(a), the Company and AGPL have mutually agreed to add to the current Project budget $100,000 per annum for one, on-site resident AGPL expert for 2 (two) years effective September 1, 2011, or $200,000 in aggregate for the term of the contract as specified in Appendix C. In-country accommodation for the resident expert will be born separately by the Company and is excluded from the above amount. The expert, Dr. Cho, Young-Cheol, Director, Life Sciences has been appointed and will commence on September 1, 2011. Future minimum payments required under the Agribusiness Development Agreement as amended were as follows: Under Appendix A Under Equivalent Appendix C TOTAL Fiscal year ending March 31 SG$ in $ $ $ --------------------------- -------- -------- -------- -------- 2012 (remainder of the fiscal year) 49,500 $ 38,024 $ 50,000 $ 88,204 2013 99,000 76,408 100,000 176,408 2014 44,000 33,959 25,000 58,959 -------- -------- -------- -------- Total 192,500 148,571 175,000 323,571 ======== ======== ======== ======== NOTE 9 - COMMITMENTS AND CONTINGENCIES MAKE GOOD AGREEMENT SHARES (I) NUMBER OF MAKE GOOD SHARES On June 23, 2011, the Company issued 12,000,000 common shares for 100% of the issued and outstanding shares of Ventures in connection with the Share Exchange Agreement. Of the 12,000,000 common shares issued, 6,000,000 of such shares are being held in escrow pending the achievement by the Company of certain post-Closing business milestones (the "Milestones"), pursuant to the terms of the Escrow Agreement. 19 (II) DURATION OF ESCROWAGREEMENT The Make Good Escrow Agreement shall terminate on the sooner of (i) the distribution of all the escrow shares, or (ii) December 31, 2013. (III) DISBURSEMENT OF MAKE GOOD SHARES Upon achievement of any Milestone on or before the date associated with such Milestone on Exhibit A, the Company shall promptly provide written notice to the Escrow Agent and the Selling Shareholder of such achievement (each a "COMPLETION NOTICE"). Upon the passage of any Milestone date set forth on Exhibit A for which the Company has not achieved the associated Milestone, the Company shall promptly provide written notice to the Escrow Agent and the Selling Shareholder of such failure to achieve the milestone (each a "NONCOMPLETION NOTICE"). (IV) EXHIBIT A - SCHEDULE OF MILESTONES

CONSULTING AGREEMENT - DORIAN BANKS On July 1, 2011 the Company entered into a consulting agreement (the "Consulting Agreement") with Dorian Banks (the "Consultant"). (I) SCOPE OF SERVICES Under the terms of the Consulting Agreement, the Company engaged the Consultant to provide advice in general business development, strategy, assistance with new business and land acquisition, introductions, and assistance with Public Relations ("PR") and Investor Relations ("IR"). (II) TERM The term of this Agreement shall be six (6) months, commencing on July 1, 2011 and continuing until December 31, 2011. This Agreement may be terminated by either the Company or the Consultant at any time prior to the end of the Consulting Period by giving thirty (30) days written notice of termination. Such notice may be given at any time for any reason, with or without cause. The Company will pay Consultant for all Service performed by Consultant through the date of termination. (III) COMPENSATION The Company shall pay the Consultant a fee of $3,000.00 per month. 20 CONSULTING AGREEMENT - DAVID CLIFTON On July 1, 2011 the Company entered into a consulting agreement (the "Consulting Agreement") with David Clifton ( "Clifton"). (I) SCOPE OF SERVICES Under the terms of the Consulting Agreement, the Company engaged Clifton to introduce interested investors to the Company, advise the Company on available financing options and provide periodic updates on the stevia sector and provide insights and strategies for the Company to undertake. (II) TERM The term of this Agreement shall be six (6) months, commencing on July 1, 2011 and continuing until December 31, 2011. This Agreement may be terminated by either the Company or Clifton at any time prior to the end of the consulting period by giving thirty (30) days written notice of termination. Such notice may be given at any time for any reason, with or without cause. The Company will pay Clifton for all service performed by him through the date of termination. (III) COMPENSATION The Company shall pay Clifton a fee of $3,000.00 per month. NOTE 10 - CONCENTRATIONS AND CREDIT RISK CUSTOMERS AND CREDIT CONCENTRATIONS One (1) customer accounted for all of accounts receivable at September 30, 2011 and all of the sales for the period from April 11, 2011 (inception) through September 30, 2011. A reduction in sales from or loss of such customer would have a material adverse effect on the Company's results of operations and financial condition. VENDORS AND ACCOUNTS PAYABLE CONCENTRATIONS Growers Synergy Pte Ltd., an entity owned and controlled by president and significant stockholder of the Company accounted for 60.6% of the Company's accounts payable at September 30, 2011 and provided all of the Company's farm management services for the period from April 11, 2011 (inception) through September 30, 2011. CREDIT RISK Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and cash equivalents. As of September 30, 2011, substantially all of the Company's cash and cash equivalents were held by major financial institutions, and the balance at certain accounts exceeded the maximum amount insured by the Federal Deposits Insurance Corporation ("FDIC"). However, the Company has not experienced losses on these accounts and management believes that the Company is not exposed to significant risks on such accounts. NOTE 11 - SUBSEQUENT EVENTS The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were certain reportable subsequent events to be disclosed as follows: ENTRY INTO A MANAGEMENT AND OFF-TAKE AGREEMENT WITH AN ENTITY CONTROLLED BY PRESIDENT AND MAJOR STOCKHOLDER On November 1, 2011, the Company entered into a Management and Off-Take Agreement (the "Agreement") with Growers Synergy Pte Ltd. ("GSPL"), a Singapore corporation owned and controlled by president and major stockholder of the Company. Under the terms of the Agreement, the Company will engage GSPL to supervise the Company's farm management operations, recommend quality farm management programs for stevia cultivation, assist in the hiring of employees and provide training to help the Company meet its commercialization targets, develop successful models to propagate future agribusiness services, and provide back-office and regional logistical support for the development of proprietary stevia farm systems in Vietnam, Indonesia and potentially other countries. GSPL will provide services for a term of two (2) years from the date of signing, at $20,000 per month. The Agreement may be terminated by the Company upon 30 day 21 notice. In connection with the Agreement, the parties agreed to enter into an off-take agreement whereby GSPL agreed to purchase all of the non-stevia crops produced at the Company's GSPL supervised farms. Future minimum payments required under this agreement were as follows: Year ending December 31: ------------------------ 2012 (remainder of the fiscal year) $100,000 2013 240,000 2014 140,000 -------- $480,000 ======== 22 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS The following discussion should be read in conjunction with our consolidated financial statements and notes thereto included elsewhere in this Quarterly Report on Form 10-Q. Forward looking statements are statements not based on historical information and which relate to future operations, strategies, financial results or other developments. Forward-looking statements are based upon estimates, forecasts, and assumptions that are inherently subject to significant business, economic and competitive uncertainties and contingencies, many of which are beyond our control and many of which, with respect to future business decisions, are subject to change. These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed in any forward-looking statements made by us, or on our behalf. We disclaim any obligation to update forward-looking statements. BACKGROUND AND PLAN OF OPERATIONS We are a development stage company that has acquired certain rights relating to stevia production, including certain assignable exclusive purchase contracts and an assignable supply agreement related to stevia. We plan to generate revenue through two primary sources: (i) the sale of stevia grown on our own farmed property and (ii) our farm management services, which will provide plant breeding, agricultural protocols, post-harvest techniques and other services to stevia growers. Our initial farming efforts and farm management service are focused in Vietnam and Indonesia. We plan to partner with leading refiners to create a reliable purchasing source for both the stevia we grow as well as that produced by our contract grower partners using our methods and technologies. In Vietnam we have established several nurseries and test fields in several provinces through our grower partners and we have entered into cooperative agreements with major institutes for stevia research and development. Effective July 16, 2011, we entered into an Agribusiness Development Agreement (the "Agreement") with Agro Genesis Pte. Ltd. ("Agpl"). Under the terms of the Agreement, we will engage AGPL to be our technology provider consultant for stevia propagation and cultivation in Vietnam, and potentially other countries. AGPL will be tasked with developing stevia propagation and cultivation technology in Vietnam, recommend quality agronomic programs for stevia cultivation, harvest and post harvest, alert findings on stevia propagation and cultivation that may impact profitability and develop a successful model in Vietnam that can be replicated elsewhere (the "Project"). Additionally, we will be AGPL's exclusive distributor for AGPL's g'farm system (a novel crop production system) for stevia growing resulting from the Project. Effective November 1, 2011, we entered into a Management and Off-Take Agreement (the "Management Agreement") with Growers Synergy Pte Ltd, ("Growers Synergy") pursuant to which Growers Synergy will provide farm management operations and back-office and regional logistical support for our Vietnam and Indonesia operations for a period of two years. In addition, Growers Synergy will enter into an agreement to purchase from us all the non-stevia crops produced at the farms for which they are providing management services. The Management Agreement is terminable by the Company upon 30 days notice, and provides for monthly payments to Growers Synergy of $20,000. Our initial focus and capital expenditures have been directed toward intellectual property development, including the Project, whereby we are attempting to identify optimal cultivar varieties for intended growing sites, develop and test propagation protocols, develop cultivation technology including an intercropping system and regional adaptability tests, and develop post-harvest and refinery processes. Once such protocols and technologies are established, we plan to expand our commercial farming of stevia using such intellectual property, with the goal of 5,000 Ha of production by the end of our sixth fiscal year, while also marketing such farming methods and technologies to other stevia farmers. RESULTS OF OPERATIONS We have had limited operations to-date, which have primarily consisted of securing purchase and supply contracts and office space, negotiating the Agreements and developing relationships with potential partners. Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital. 23 CASH AND CASH EQUIVALENTS As of September 30, 2011, we had cash of $76,629. We anticipate that a substantial amount of cash will be used as working capital and to execute our strategy and business plan. As such, we further anticipate that we will have to raise additional capital through debt or equity financings to fund our operations during the next 6 to 12 months. RESULTS OF OPERATIONS The following discussion of the financial condition, results of operations, cash flows, and changes in our financial position should be read in conjunction with our audited consolidated financial statements and notes included in our Current Report on Form 8-K filed June 29, 2011. As a development stage company, we currently have limited operations, principally directed at potential acquisition targets and revenue-generating opportunities. The financial statements mentioned above have been prepared in conformity with U.S. GAAP and are stated in United States dollars. PERIOD FROM INCEPTION (APRIL 11, 2011) TO SEPTEMBER 30, 2011 During the period from inception (April 11, 2011) to September 30, 2011, we incurred a comprehensive loss of $247,367. This loss was largely attributed to professional fees associated with our formation and related transactions of $52,729 and research and development costs $105,197. This represented an increase in our comprehensive loss from $13,842 during the period from inception to June 30, 2011. LIQUIDITY AND CAPITAL RESOURCES As at September 30, 2011 we have $83,456 in current assets, and $454,059 in current liabilities. This represents a decrease in current assets from $353,098 at June 30, 2011 and a decrease in current liabilities from $485,128 at June 30, 2011. As at September 30, 2011, our total assets were $88,504 and our total liabilities were $454,059. This represents a decrease in total assets from $353,098 at June 30, 2011 and a decrease in total liabilities from $485,128 at June 30, 2011. Our net working capital deficiency as at September 30, 2011 was, on a pro forma basis, $365,555. Our current cash requirements are significant due to the planned development and expansion of our business, including intellectual property development, initial field trials and planning and readiness development for the commercialization that we hope to begin in year three. During the three month period ended September 30, 2011, we funded our operations from the proceeds of convertible notes. Subsequent to the quarter ended September 30, 2011, we raised $100,000 through the sale of shares of our common stock at a price of $0.25 per share. In addition, subsequent to the quarter ended September 30, 2011, we raised an aggregate of $400,000 from the proceeds of convertible notes. We are currently reliant on short term financing arrangements to meet our short-term and long-term obligations. Changes in our operating plans, increased expenses, acquisitions, or other events, may cause us to seek additional equity or debt financing in the future. For the period from April 11, 2011 (inception) through September 30, 2011, we used net cash of $271,254 in operating activities. Net cash from investing activities totaled a negative $2,117. Net cash from financing activities totaled $350,000. Our management believes that we will be able to generate sufficient revenue or raise sufficient amounts of working capital through debt or equity offerings, as may be required to meet our short-term and long-term obligations. We will require additional capital to expand our commercial production to reach our target of 5,000 Ha in Vietnam. In order to execute on our business strategy, we will require additional working capital, commensurate with our operational needs. Such working capital will most likely be obtained through equity or debt financings until such time as our operations are producing revenue in excess of operating expenses. There are no assurances that we will be able to raise the required working capital on terms favorable, or that such working capital will be available on any terms when needed. 24 OFF-BALANCE SHEET ARRANGEMENTS We have not entered into any other financial guarantees or other commitments to guarantee the payment obligations of any third parties. We have not entered into any derivative contracts that are indexed to our shares and classified as shareholder's equity or that are not reflected in our consolidated financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services with us. CRITICAL ACCOUNTING ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles of the United States (GAAP) 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 year. The more significant areas requiring the use of estimates include asset impairment, stock-based compensation, and future income tax amounts. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates. The discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with GAAP. We believe certain critical accounting policies affect our more significant judgments and estimates used in the preparation of the financial statements. A description of our critical accounting policies is set forth in our Current Report on Form 8-K filed on June 29, 2011. As of, and for the three months ended September 30, 2011, there have been no material changes or updates to our critical accounting policies. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK Not applicable. ITEM 4. CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of the design of our disclosure controls and procedures (as defined by Exchange Act Rules 13a-15(e) or 15d-15(e)) as of September 30, 2011 pursuant to Exchange Act Rule 13a-15. Based upon that evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures are not effective as of September 30, 2011 in ensuring that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission's rules and forms. This conclusion is based on findings that constituted material weaknesses. A material weakness is a deficiency, or a combination of control deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the Company's interim financial statements will not be prevented or detected on a timely basis. MANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING In performing the above-referenced assessment, our management identified the following material weaknesses: i) We have not achieved the optimal level of segregation of duties relative to key financial reporting functions. ii) We did not have an audit committee or an independent audit committee financial expert. While not being legally obligated to have an audit committee or independent audit committee financial expert, it is the management's view that to have an audit committee, comprised of independent board members, and an independent audit committee financial expert is an important entity-level control over our financial statements. 25 We are currently reviewing our disclosure controls and procedures related to these material weaknesses and expect to implement changes in the near term, including identifying specific areas within our governance, accounting and financial reporting processes to add adequate resources and personnel to potentially mitigate these material weaknesses. Our present management will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING There were no changes in our internal controls over financial reporting that occurred during the three months ended September 30, 2011 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting. Subsequent to our quarter ended September 30, 2011, on October 25, 2011, our board of directors approved the adoption of an insider trading policy, code of ethical conduct, and disclosure controls and procedures. We believe that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within any company have been detected. PART II - OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS None. ITEM 1A. RISK FACTORS None. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS On October 6, 2011, we raised $100,000 through the sale of 400,000 shares of our common stock at a price of $0.25 per share (the "Shares"). On October 6, 2011, we raised $150,000 from the proceeds of a convertible note (the "October Note"). The October Note was based upon the Company's standard form of promissory note, accrues interest at the rate of ten percent per annum, simple interest and the principal balance of the October Note and any accrued interest thereon is convertible into our common stock at a $0.25 per share conversion price. On November 16, 2011, we raised $250,000 from the proceeds of a convertible note (the "November Note" and together with the October Note, the "Notes"). The November Note was based upon the Company's standard form of promissory note, accrues interest at the rate of ten percent per annum, simple interest and the principal balance of the November Note and any accrued interest thereon is convertible into our common stock at the lower of (a) the price per share at which shares of capital stock are sold in our next equity financing, or (b) the closing price of our securities if traded on a securities exchange, or if actively traded over-the-counter, the average closing bid price for the securities, in each case over the thirty (30) day period prior to the date of conversion; provided however, that if no active trading market for the securities exists at the time of the conversion, such conversion price shall be the fair market value of a share of our common stock as determined in good faith by our Board of Directors. The issuance of the Shares and Notes were conducted in reliance upon Regulation S of the Securities Act of 1933, as amended and the rules and regulations promulgated thereunder (the "Securities Act"), to investors who are "accredited investors," as such term is defined in Rule 501(a) under the Securities Act, in offshore transactions (as defined in Rule 902 under Regulation S of the Securities Act), based upon representations made by such investors. 26 ITEM 3. DEFAULTS UPON SENIOR SECURITIES None. ITEM 4. RESERVED Not applicable. ITEM 5. OTHER INFORMATION None. ITEM 6. EXHIBITS EXHIBIT NUMBER NAME -------------- ---- 3.1(1) Articles of Incorporation, including all amendments to date 3.2(2) Amended and Restated Bylaws 10.1 Stock Purchase Agreement, dated October 6, 2011 10.2 Form of Convertible Promissory Note 10.3(3) Agribusiness Development Agreement, dated July 16, 2011 10.4(4) Management and Off-Take Agreement, dated November 1, 2011 31 Rule 13a-14(a)/15d-14(a) Certification (Principal Executive Officer and Principal Financial Officer) 32 Section 1350 Certification 101* Interactive data files pursuant to Rule 405 of Regulation S-T ---------- Footnotes to Exhibits Index (1) Incorporated by reference to the Form S-1 filed on July 16, 2008 and the Current Report on Form 8-K filed March 9, 2011. (2) Incorporated by reference to the Current Report on Form 8-K filed on March 22, 2011. (3) Incorporated by reference to the Current Report on Form 8-K filed on October 18, 2011. (4) Incorporated by reference to the Current Report on Form 8-K filed on October 31, 2011. * Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Securities Exchange Act of 1934 and otherwise are not subject to liability. 27 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned thereunto duly authorized. STEVIA CORP. Dated: November 21, 2011 /s/ George Blankenbaker ----------------------------------- By: George Blankenbaker Its: President, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) 28 EX-10.1 2 ex10-1.txt Exhibit 10.1 STOCK PURCHASE AGREEMENT (SIGNATURE PAGE) Stevia Corp. 7117 US 31 S Indianapolis, IN 46227 Ladies & Gentlemen: The undersigned (the "Investor"), hereby confirms its agreement with you as follows: 1. This Stock Purchase Agreement, including the Terms and Conditions set forth in Annex I (the "Terms and Conditions"), the Risk Factors set forth in Annex II (the "Risk Factors"), and exhibits, which are all attached hereto and incorporated herein by reference as if fully set forth herein (the "Agreement"), is made as of the date set forth below between Stevia Corp., a Nevada corporation (the "Company"), and the Investor. 2. The Company has authorized the sale and issuance of up to 400,000 shares of the Company's common stock (the "Shares") to certain investors in a private placement (the "Offering"). 3. Pursuant to the Terms and Conditions, the Company and the Investor agree that the Investor will purchase from the Company and the Company will issue and sell to the Investor _____________ Shares, at a purchase price of $0.25 per Share, for an aggregate purchase price of $___________. Unless otherwise requested by the Investor, certificates representing the Shares purchased by the Investor will be registered in the Investor's name and address as set forth below. Please confirm that the foregoing correctly sets forth the agreement between us by signing in the space provided below for that purpose. Date: _____________, 2011 Investor: _______________________________ By: _____________________________________ Print Name: _____________________________ Title: __________________________________ Address: ________________________________ ________________________________ Phone: __________________________________ Fax: ____________________________________ 1 ANNEX I TERMS AND CONDITIONS FOR PURCHASE OF SHARES INVESTMENT IN THE COMPANY INVOLVES A HIGH DEGREE OF RISK. EACH INVESTOR SHOULD CAREFULLY CONSIDER THE RISK FACTORS SET FORTH IN ANNEX II IN ADDITION TO THE OTHER INFORMATION SET FORTH IN THIS ANNEX I BEFORE PURCHASING SECURITIES OF THE COMPANY. 1. Authorization and Sale of the Shares. Subject to these Terms and Conditions, the Company has authorized the sale of up to 400,000 shares of the Company's common stock (the "Shares") at a price of $0.25 per Share (the "Offering"). The Company reserves the right to increase or decrease this number. 2. Agreement to Sell and Purchase the Shares. 2.1 At each Closing (as defined in Section 3 of this Annex I), the Company will sell to the respective Investors, and such Investors will purchase from the Company, upon the terms and conditions hereinafter set forth, the number of Shares, if applicable, set forth in Section 3 of the Signature Page to the Stock Purchase Agreement at the purchase price set forth thereon. 2.2 The Company may enter into the same form of Stock Purchase Agreement ("Agreements"), including these Terms and Conditions, with certain other investors (the "Other Investors") and expects to complete sales of Shares to them. The Investor and the Other Investors are hereinafter sometimes collectively referred to as the "Investors." 3. Delivery of the Shares at Closing. The completion of the purchase and sale of the Shares (the "Closing") shall occur at the offices of the Company upon receipt of cleared funds and fully executed documents for the purchase of the Shares on each date set by the Company, provided that a closing shall occur no later than October 31, 2011, which date may be extended by the Company at the sole discretion of the Company for a period of thirty (30) days. Within seven (7) days after each Closing, the Company shall deliver to the Investor one or more stock certificates representing the number of Shares as set forth in Section 3 of the Signature Page to the Stock Purchase Agreement, each such certificate or certificates to be registered in the name of the Investor, as set forth in Section 3 of the Signature Page to the Stock Purchase Agreement. The Company's obligation to issue the Shares to the Investor shall be subject to the following conditions, any one or more of which may be waived by the Company: (a) receipt by the Company of a certified or official bank check or wire transfer of funds in the full amount of the purchase price for the Shares being purchased hereunder as set forth in Section 3 of Signature Page to the Stock Purchase Agreement; and (b) the accuracy of the representations and warranties made by the Investors and the fulfillment of those undertakings of the Investors to be fulfilled prior to the Closing. The Investor's obligation to purchase the Shares shall be subject to the following conditions, any one or more of which may be waived by the Investor: (1) the representations and warranties of the Company set forth herein shall be true and correct as of the Closing Date in all material respects and (2) the Investor shall have received such documents as such Investor shall reasonably have requested in connection with its due diligence. 4. Representations, Warranties and Covenants of the Company. The Company hereby represents and warrants to, and covenants with, the Investor, as follows: 4.1 Organization. The Company is duly organized and validly existing in good standing under the laws of the jurisdiction of its organization. The Company has full power and authority to own, operate and occupy its properties and to conduct its business as presently contemplated and is registered or qualified to do business and in good standing in each jurisdiction in which the nature of the business conducted by it or the location of the properties owned or leased by it requires such qualification and where the failure to be so qualified would have a material adverse effect upon the condition (financial or otherwise), earnings, business or business prospects, properties or operations of the Company (a "Material Adverse Effect"), and no proceeding has been instituted in any such jurisdiction, revoking, limiting or curtailing, or seeking to revoke, limit or curtail, such power and authority or qualification. 2 4.2 Due Authorization and Valid Issuance. The Company has all requisite power and authority to execute, deliver and perform its obligations under the Agreement, and the Agreement has been duly authorized and validly executed and delivered by the Company and constitute legal, valid and binding agreement of the Company enforceable against the Company in accordance with their terms, except as rights to indemnity and contribution may be limited by state or federal securities laws or the public policy underlying such laws, except as enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting creditors' and contracting parties' rights generally and except as enforceability may be subject to general principles of equity (regardless of whether such enforceability is considered in a proceeding in equity or at law). No further approval or authorization of any stockholder, the Board of Directors of the Company or others is required for the issuance and sale of the Shares. The Shares being purchased by the Investor hereunder will, upon issuance and payment therefore pursuant to the terms hereof, be duly authorized, validly issued, fully-paid and nonassessable. 4.3 Non-Contravention. The execution and delivery of the Agreement, the issuance and sale of the Shares under the Agreement, the fulfillment of the terms of the Agreement and the consummation of the transactions contemplated thereby will not (A) conflict with or constitute a violation of, or default under, (i) any material bond, debenture, note or other evidence of indebtedness, lease, contract, indenture, mortgage, deed of trust, loan agreement, joint venture or other agreement or instrument to which the Company is a party or by which it or its properties are bound, (ii) the charter, by-laws or other organizational documents of the Company, or (iii) any law, administrative regulation, ordinance or order of any court or governmental agency, arbitration panel or authority applicable to the Company or its properties, except in the case of clauses (i) and (iii) for any such conflicts, violations or defaults which are not reasonably likely to have a Material Adverse Effect or (B) result in the creation or imposition of any lien, encumbrance, claim, security interest or restriction whatsoever upon any of the material properties or assets of the Company or an acceleration of indebtedness pursuant to any obligation, agreement or condition contained in any material bond, debenture, note or any other evidence of indebtedness or any material indenture, mortgage, deed of trust or any other agreement or instrument to which the Company is a party or by which any of them is bound or to which any of the material property or assets of the Company is subject. 4.4 Capitalization. As of September 30, 2011 there were 58,800,000 shares of the Company's common stock issued and outstanding. Except as set forth herein or contemplated by documents filed by the Company with the Securities and Exchange Commission (the "SEC") under the Securities Exchange Act of 1934 (the "Exchange Act"), since such date through the date hereof (the "Exchange Act Documents), there are no other outstanding rights (including, without limitation, preemptive rights), warrants or options to acquire, or instruments convertible into or exchangeable for, any unissued shares of capital stock or other equity interest in the Company or any contract, commitment, agreement, understanding or arrangement of any kind to which the Company is a party or of which the Company has knowledge and relating to the issuance or sale of any capital stock of the Company, any such convertible or exchangeable securities or any such rights, warrants or options. 4.5 Legal Proceedings. There is no material legal or governmental proceeding pending or, to the knowledge of the Company, threatened to which the Company is or may be a party or of which the business or property of the Company is subject that is not disclosed in the Exchange Act Documents. 4.6 No Violations. The Company is not in violation of its charter, bylaws, or other organizational document, or in violation of any law, administrative regulation, ordinance or order of any court or governmental agency, arbitration panel or authority applicable to the Company, which violation, individually or in the aggregate, would be reasonably likely to have a Material Adverse Effect, or is in default (and there exists no condition which, with the passage of time or otherwise, would constitute a default) in any material respect in the performance of any bond, debenture, note or any other evidence of indebtedness in any indenture, mortgage, deed of trust or any other material agreement or instrument to which the Company is a party or by which the Company is bound or by which the properties of the Company are bound, which would be reasonably likely to have a Material Adverse Effect. 3 5. Representations, Warranties and Covenants of the Investor. 5.1 The Investor represents and warrants to, and covenants with, the Company that: (i) the Investor is an "accredited investor" as defined in Rule 501 of Regulation D under the Securities Act and the Investor is also knowledgeable, sophisticated and experienced in making, and is qualified to make decisions with respect to investments in shares presenting an investment decision like that involved in the purchase of the Shares, including investments in securities issued by the Company and investments in comparable companies, and has requested, received, reviewed and considered all information it deemed relevant in making an informed decision to purchase the Shares; (ii) the Investor has carefully read and fully understands the risks involved with an investment in the Company including, without limitation, the risks identified on Annex II, attached hereto, (iii) the Investor is acquiring the number of Shares set forth in Section 3 of the Signature Page to the Stock Purchase Agreement in the ordinary course of its business and for its own account for investment only and with no present intention of distributing any of such Shares or any arrangement or understanding with any other persons regarding the distribution of such Shares; (iv) the Investor will not, directly or indirectly, offer, sell, pledge, transfer or otherwise dispose of (or solicit any offers to buy, purchase or otherwise acquire or take a pledge of) any of the Shares except in compliance with the Securities Act, applicable state securities laws and the respective rules and regulations promulgated thereunder; (v) all of the representations made by the Investor are true, correct and complete as of the date hereof and will be true, correct and complete as of the Closing Date; (vi) the Investor will notify the Company immediately of any change in any of such information until such time as the Investor has sold all of its Shares or until the Company is no longer required to keep a registration statement effective; and (vii) the Investor has, in connection with its decision to purchase the number of Shares set forth in Section 3 of the Signature Page to the Stock Purchase Agreement, relied only upon the Exchange Act Documents and the representations and warranties of the Company contained herein. There are no suits, pending litigation, or claims against the undersigned that could materially affect the net worth of the Investor. 5.2 The Investor acknowledges that it has had access to the Exchange Act Documents and has carefully reviewed the same. The Investor further acknowledges that the Company has made available to it the opportunity to ask questions of and receive answers from the Company's officers and directors concerning the terms and conditions of this Agreement and the business and financial condition of the Company, and the Investor has received to its satisfaction, such information about the business and financial condition of the Company and the terms and conditions of the Agreement as it has requested. The Investor has carefully considered the potential risks relating to the Company and a purchase of the Shares, and fully understands that the Shares are speculative investments, which involve a high degree of risk of loss of the Investor's entire investment. Among others, the undersigned has carefully considered each of the risks identified under the caption "Risk Factors" in the Exchange Act Documents and Annex II. 5.3 The Investor acknowledges, represents and agrees that no action has been or will be taken in any jurisdiction outside the United States by the Company that would permit an offering of the Shares, or possession or distribution of offering materials in connection with the issuance of the Shares, in any jurisdiction outside the United States where legal action by the Company for that purpose is required. Each Investor outside the United States will comply with all applicable laws and regulations in each foreign jurisdiction in which it purchases, offers, sells or delivers Shares or has in its possession or distributes any offering material, in all cases at its own expense. 5.4 The Investor hereby covenants with the Company not to make any sale of the Shares without complying with the provisions of this Agreement , and the Investor acknowledges that the certificates evidencing the Shares will be imprinted with a legend that prohibits their transfer except in accordance therewith. The overall commitment of the Investor to investments, which are not readily marketable, is not excessive in view of the Investor's net worth and financial circumstances, and any purchase of the Shares will not cause such commitment to become excessive. The Investor is able to bear the economic risk of an investment in the Shares. 5.5 The Investor further represents and warrants to, and covenants with, the Company that (i) the Investor has full right, power, authority and capacity to enter into this Agreement and to consummate the transactions contemplated hereby and has taken all necessary action to authorize the execution, delivery and performance of this Agreement, and (ii) this Agreement constitutes a valid and binding obligation of the Investor enforceable against the Investor in accordance with its terms, except as enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting creditors' and contracting parties' rights generally and except as enforceability may be subject to general principles of equity (regardless of whether such enforceability is considered in a proceeding in equity or at law). 4 5.6 Investor will not use any of the restricted Shares acquired pursuant to this Agreement to cover any short position in the Common Stock of the Company if doing so would be in violation of applicable securities laws. 5.7 The Investor understands that nothing in the Exchange Act Documents, this Agreement or any other materials presented to the Investor in connection with the purchase and sale of the Shares constitutes legal, tax or investment advice. The Investor has consulted such legal, tax and investment advisors, as it, in its sole discretion, has deemed necessary or appropriate in connection with its purchase of the Shares. 5.8 The Investor understands that the issuance of the Shares to the Investor has not been registered under the Securities Act in reliance upon one or more specific exemptions therefrom, including Regulation D and/or Regulation S, which exemption depends upon, among other things, the accuracy of the Investor's representations made in this Agreement. The Investor understands that the Shares must be held indefinitely unless subsequently registered under the Securities Act and qualified under applicable state securities laws, or unless an exemption from such registration and qualification requirements is otherwise available. The Investor acknowledges that the Company has no obligation to register or qualify the Shares for resale. The Investor acknowledges that the Company will refuse to register any transfer of Shares that is not made in accordance with the provisions of Regulation S, registered pursuant to the Securities Act or otherwise exempt from such registration. The Investor further acknowledges that if an exemption from registration or qualification is available, it may be conditioned on various requirements including, but not limited to, the time and manner of sale, the holding period for the Shares, and requirements relating to the Company which are outside of the Investor's control, and which the Company is under no obligation and may not be able to satisfy. The Investor has been independently advised as to the applicable holding period imposed in respect of the Shares by securities legislation in the jurisdiction in which the undersigned resides and confirms that no representation has been made respecting the applicable holding periods for the Shares in such jurisdiction and it is aware of the risks and other characteristics of the Shares and of the fact that the undersigned may not resell the Shares except in accordance with applicable securities legislation and regulatory policy. 5.9 A copy of the Company annual report on Form 10-K, its quarterly reports on Form 10-Q, current reports on Form 8-K and information statements are available on the SEC's website at www.sec.gov. 5.10 For purposes of compliance with the Regulation S exemption for the offer and sale of the Shares to non-U.S. Persons, if the Investor is not a "U.S. Person," as such term is defined in Rule 902(k) of Regulation S,1 the Investor represents and warrants they are a person or entity that is outside the United States, and further represents and warrants as follows: ---------- 1 Regulation S provides in part as follows: 1. "U.S. person" means: (i) any natural person resident in the United States; (ii) any partnership or corporation organized or incorporated under the laws of the United States; (iii) any estate of which any executor or administrator is a U.S. person; (iv) any trust of which any trustee is a U.S. person; (v) any agency or branch of a foreign entity located in the United States; (vi) any non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a U.S. person; (vii) any discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary organized, incorporated, or (if an individual) resident in the United States; and (viii) any partnership or corporation if: (A) organized or incorporated under the laws of any foreign jurisdiction; and (B) formed by a U.S. person principally for the purpose of investing in securities not registered under the Securities Act of 1933, as amended, unless it is organized or incorporated, and owned, by accredited investors (as defined in Rule 501(a)) who are not natural persons, estates or trusts. 2. The following are not "U.S. persons": (i) any discretionary account or similar account (other than an estate or trust) held for the benefit or account of a non-U.S. person by a dealer or other professional fiduciary organized, incorporated, or (if an individual) resident in the United States; (ii) any estate of which any professional fiduciary acting as executor or administrator is a U.S. person if: (A) an executor or administrator of the estate who is not a U.S. person has sole or shared investment discretion with respect to the assets of the estate; and (B) the estate is governed by foreign law; (iii) any trust of which any professional fiduciary acting as trustee is a U.S. person, if a trustee who is not a U.S. person has sole or shared investment discretion with respect to the trust assets, and no beneficiary of the trust (and no settlor if the trust is revocable) is a U.S. person; (iv) an employee benefit plan established and administered in accordance with the law of a country other than the United States and customary practices and documentation of such country; (v) any agency or branch of a U.S. person located outside the United States if: (A) the agency or branch operates for valid business reasons; and (B) the agency or branch is engaged in the business of insurance or banking and is subject to substantive insurance or banking regulation, respectively, in the jurisdiction where located; and (vi) the International Monetary Fund, the International Bank for Reconstruction and Development, the Inter-American Development Bank, the Asian Development Bank, the African Development Bank, the United Nations, and their agencies, affiliates and pension plans, and any other similar international organizations, their agencies, affiliates and pension plans. 5 (a) The Investor is not acquiring the Shares for the account or benefit of a U.S. Person. (b) If the Investor is a legal entity, it has not been formed specifically for the purpose of investing in the Company. (c) The Investor hereby represents that he, she or it has satisfied and fully observed the laws of the jurisdiction in which he, she or it is located or domiciled, in connection with the acquisition of the Shares, including (i) the legal requirements of the Investor's jurisdiction for the acquisition of the Shares, (ii) any foreign exchange restrictions applicable to such acquisition, (iii) any governmental or other consents that may need to be obtained, and (iv) the income tax and other tax consequences, if any, which may be relevant to the holding, redemption, sale, or transfer of the Shares; and further, the Investor agrees to continue to comply with such laws as long as he, she or it shall hold the Shares. (d) To the knowledge of the Investor, without having made any independent investigation, neither the Company nor any person acting for the Company, has conducted any "directed selling efforts" in the United States as the term "directed selling efforts" is defined in Rule 902 of Regulation S, which, in general, means any activity undertaken for the purpose of, or that could reasonably be expected to have the effect of, conditioning the marketing in the United States for any of the Shares being offered. Such activity includes, without limitation, the mailing of printed material to investors residing in the United States, the holding of promotional seminars in the United States, and the placement of advertisements with radio or television stations broadcasting in the United States or in publications with a general circulation in the United States, which discuss the offering of the Shares. To the knowledge of the Investor, the Shares were not offered to the undersigned through, and the undersigned is not aware of, any form of general solicitation or general advertising, including without limitation, (i) any advertisement, article, notice or other communication published in any newspaper, magazine or similar media or broadcast over television or radio, and (ii) any seminar or meeting whose attendees have been invited by any general solicitation or general advertising. (e) The Investor will offer, sell or otherwise transfer the Shares, only (A) pursuant to a registration statement that has been declared effective under the Securities Act, (B) pursuant to offers and sales that occur outside the United States within the meaning of Regulation S in a transaction meeting the requirements of Rule 904 (or other applicable Rule) under the Securities Act, or (C) pursuant to another available exemption from the registration requirements of the Securities Act, subject to the Company's right prior to any offer, sale or transfer pursuant to clauses (B) or (C) to require the delivery of an opinion of counsel, certificates or other information reasonably satisfactory to the Company for the purpose of determining the availability of an exemption. (f) The Investor will not engage in hedging transactions involving the Shares unless such transactions are in compliance with the Securities Act. (g) The Investor represents and warrants that the undersigned is not a citizen of the United States and is not, and has no present intention of becoming, a resident of the United States (defined as being any natural person physically present within the United States for at least 183 days in a 12-month consecutive period or any entity who maintained an office in the United States at any time during a 12-month consecutive period). The Investor understands that the Company may rely upon the representations and warranty of this paragraph as a basis for an exemption from registration of the Shares under the Securities Act, as amended, and the provisions of relevant state securities laws. 6. Notices. All notices, requests, consents and other communications hereunder shall be in writing, shall be mailed (A) if within the United States by first-class registered or certified airmail, or nationally recognized overnight express courier, postage prepaid, or by facsimile, or (B) if delivered from outside the United States, by International Federal Express or facsimile, and shall be deemed given (i) if delivered by first-class registered or certified mail, three business days after so mailed, (ii) if delivered by nationally recognized overnight carrier, one business day after so mailed, (iii) if delivered by International Federal Express, two business days after so mailed, (iv) if delivered by facsimile, upon electronic confirmation of receipt and shall be delivered as addressed as follows: 6 (a) if to the Company, to: Stevia Corp. 7117 US 31 S Indianapolis, IN 46227 Attn: President Phone: (888) 250-2566 (b) with a copy to: Greenberg Traurig LLP 1201 K Street, Suite 1100 Sacramento, CA 95814 Attn: Mark C Lee Phone: (916) 442-1111 Fax: (916) 448-1709 (c) if to the Investor, at its address on the signature page hereto, or at such other address or addresses as may have been furnished to the Company in writing. 7. Changes. This Agreement may not be modified or amended except pursuant to an instrument in writing signed by the Company and the Investor. 8. Headings. The headings of the various sections of this Agreement have been inserted for convenience of reference only and shall not be deemed to be part of this Agreement. 9. Severability. In case any provision contained in this Agreement should be invalid, illegal or unenforceable in any respect, the validity, legality and enforceability of the remaining provisions contained herein shall not in any way be affected or impaired thereby. 10. Governing Law. This Agreement shall be governed by, and construed in accordance with, the internal laws of the State of Nevada, without giving effect to the principles of conflicts of law. 11. Counterparts. This Agreement may be executed in two or more counterparts, each of which shall constitute an original, but all of which, when taken together, shall constitute but one instrument, and shall become effective when one or more counterparts have been signed by each party hereto and delivered to the other parties. 12. Rule 144. The Company covenants that it will timely file the reports required to be filed by it under the Securities Act and the Exchange Act and the rules and regulations adopted by the SEC thereunder (or, if the Company is not required to file such reports, it will, upon the request of any Investor holding Shares purchased hereunder made after the first anniversary of the Closing Date, make publicly available such information as necessary to permit sales pursuant to Rule 144 under the Securities Act), and it will take such further action as any such Investor may reasonably request, all to the extent required from time to time to enable such Investor to sell Shares purchased hereunder without registration under the Securities Act within the limitation of the exemptions provided by (a) Rule 144 under the Securities Act, as such Rule may be amended from time to time, or (b) any similar rule or regulation hereafter adopted by the SEC. Upon the request of the Investor, the Company will deliver to such holder a written statement as to whether it has complied with such information and requirements. 14. Confidential Information. The Investor represents to the Company that, at all times during the Company's offering of the Shares, the Investor has maintained in confidence all non-public information regarding the Company received by the Investor from the Company or its agents, and covenants that it will continue to maintain in confidence such information and shall not use such information for any purpose other than to evaluate the purchase of the Shares until such information (a) becomes generally publicly available other than through a violation of this provision by the Investor or its agents or (b) is required to be disclosed in legal proceedings (such as by deposition, interrogatory, request for documents, subpoena, civil investigation demand, filing with any governmental authority or similar process), provided, however, that before making any use or disclosure in reliance on this subparagraph (b) the Investor shall give the Company at least fifteen (15) days prior written notice (or such shorter period as required by law) specifying the circumstances giving rise thereto and will furnish only that portion of the non-public information which is legally required and will exercise its best efforts to obtain reliable assurance that confidential treatment will be accorded any non-public information so furnished. 7 ANNEX II RISK FACTORS The risks described below are the ones the Company believes are the most important for the Investor to consider, although these risks are not the only ones that the Company faces. If events anticipated by any of the following risks actually occur, the Company's business, operating results or financial condition could suffer and the trading price of the Company's common stock could decline. As used below, "we," "us" and "our" refer to Stevia Corp., which is also sometimes referred to as the "Company." RISKS RELATING TO OUR BUSINESS AND INDUSTRY WE ARE A DEVELOPMENT STAGE COMPANY WITH A LIMITED OPERATING HISTORY ON WHICH TO EVALUATE OUR BUSINESS OR BASE AN INVESTMENT DECISION. Our business prospects are difficult to predict because of our limited operating history, early stage of development and unproven business strategy. We are a development stage company that has yet to generate any revenue. Stevia is still a relatively new product in the sweetener marketplace and it has never been commercially grown in Vietnam or many of our other target locations. Both the continued growth of the stevia market in general, and our ability to introduce commercial development of stevia to new regions, face numerous risks and uncertainties. In particular, we have not proven that we can produce stevia in a manner that enables us to be profitable and meet manufacturer requirements, develop intellectual property to enhance stevia production, develop and maintain relationships with key growers and strategic partners to extract value from our intellectual property, raise sufficient capital in the public and/or private markets, or respond effectively to competitive pressures. If we are unable to accomplish these goals, our business is unlikely to succeed and you should consider our prospects in light of these risks, challenges and uncertainties. WE HAVE NO REVENUES AND HAVE INCURRED LOSSES. Our auditors have expressed uncertainty as to our ability to continue as a going concern as of our fiscal year ended March 31, 2010. Furthermore, since inception we have not generated any revenues. As of June 30, 2011, we had an accumulated deficit of approximately $132,030. We anticipate that our existing cash and cash equivalents will not be sufficient to fund our longer term business needs and we will need to generate revenue or receive additional investment in the Company to continue operations. Such financing may not be available in sufficient amounts, or on terms acceptable to us and may dilute existing shareholders. IF WE FAIL TO RAISE ADDITIONAL CAPITAL, OUR ABILITY TO IMPLEMENT OUR BUSINESS MODEL AND STRATEGY COULD BE COMPROMISED. We have limited capital resources and operations. To date, our operations have been funded entirely from the proceeds from debt and equity financings. We expect to require substantial additional capital in the near future to develop our intellectual property base and to establish the targeted levels of commercial production of stevia. We may not be able to obtain additional financing on terms acceptable to us, or at all. Even if we obtain financing for our near term operations, we expect that we will require additional capital beyond the near term. If we are unable to raise capital when needed, our business, financial condition and results of operations would be materially adversely affected, and we could be forced to reduce or discontinue our operations. WE FACE INTENSE COMPETITION WHICH COULD PROHIBIT US FROM DEVELOPING A CUSTOMER BASE AND GENERATING REVENUE. The sweetener industry is highly competitive with companies that have greater capital resources, facilities and diversity of product lines. Additionally, if demand for stevia continues to grow, we expect many new competitors to enter the market as there are no significant barriers to entry in the industry. More established agricultural companies with much greater financial resources who do not currently compete with us may be able to easily adapt their existing operations to production of stevia. Due to this competition, there is no assurance that we will not encounter difficulties in obtaining revenues and market share or in the positioning of our services or that competition in the industry will not lead to reduced prices for the stevia leaf. Our competitors may also introduce new non-stevia based low-calorie sweeteners or be successful in developing a fermentation-derived stevia ingredient or other alternative production method which could also increase competition and decrease demand for stevia-based products. INABILITY TO PROTECT OUR TRADEMARKS AND OTHER PROPRIETARY RIGHTS COULD DAMAGE OUR COMPETITIVE POSITION. Our farm management services business will be heavily dependent upon the intellectual property we develop or acquire. Any infringement or misappropriation of our intellectual property could damage its value and limit our ability to compete. We will rely on patents, copyrights, trademarks, trade secrets, confidentiality provisions and licensing arrangements to establish and protect our intellectual property. We may have to engage in litigation to protect the rights to our intellectual property, which could result in significant litigation costs and require a significant amount of our time. In addition, our ability to enforce and protect our intellectual property rights may be limited in certain countries outside the United States, which could make it easier for competitors to capture market position in such countries by utilizing technologies that are similar to those developed or licensed by us. Competitors may also harm our sales by designing products that mirror the capabilities of our products or technology without infringing our intellectual property rights. If we do not obtain sufficient protection for our intellectual property, or if we are unable to effectively enforce our intellectual property rights, our competitiveness could be impaired, which would limit our growth and future revenue. A successful claim of infringement against us could result in a substantial damage award and materially harm our financial condition. Even if a claim against us is unsuccessful, we would likely have to devote significant time and resources to defending against it. We may also find it necessary to bring infringement or other actions against third parties to seek to protect our intellectual property rights. Litigation of this nature, even if successful, is often expensive and disruptive of a company's management's attention, and in any event may not lead to a successful result relative to the resources dedicated to any such litigation. WE MAY BE UNABLE TO EFFECTIVELY DEVELOP AN INTELLECTUAL PROPERTY PORTFOLIO OR MAY FAIL TO KEEP PACE WITH ADVANCES IN TECHNOLOGY. We have a limited operating history in the agriculture industry and there is no certainty that we will be able to effectively develop a viable portfolio of intellectual property. The success of our farm management services, which are the core of our business, depends upon our ability to create such intellectual property. Even if we are able to develop, manufacture and obtain any regulatory approvals and clearances necessary for our technologies and methods, the success of such services will depend upon market acceptance. Levels of market acceptance for our services could be affected by several factors, including: * the availability of alternative services from our competitors; * the price and reliability of the our services relative to that of our competitors; and * the timing of our market entry. Additionally, our intellectual property must keep pace with advances by our competitors. Failure to do so could cause our position in the industry to erode rapidly. CONFIDENTIALITY AGREEMENTS WITH EMPLOYEES AND OTHERS MAY NOT ADEQUATELY PREVENT DISCLOSURE OF OUR TRADE SECRETS AND OTHER PROPRIETARY INFORMATION. Our success depends upon the skills, knowledge and experience of our technical personnel, our consultants and advisors as well as our licensors and contractors. Because we operate in a highly competitive field, we will rely significantly on trade secrets to protect our proprietary technology and processes. However, trade secrets are difficult to protect. We will enter into confidentiality and intellectual property assignment agreements with our corporate partners, employees, consultants, outside scientific collaborators, developers and other advisors. These agreements generally require that the receiving party keep confidential and not disclose to third parties confidential information developed by us during the course of the receiving party's relationship with us. These agreements also generally provide that inventions conceived by the receiving party in the course of rendering services to us will be our exclusive property. However, these agreements may be breached and may not effectively assign intellectual property rights to us. Our trade secrets also could be independently discovered by competitors, in which case we would not be able to prevent use of such trade secrets by our competitors. The enforcement of a claim alleging that a party illegally obtained and was using our trade secrets could be difficult, expensive and time consuming and the outcome would be unpredictable. In addition, courts outside the United States may be less willing to protect trade secrets. The failure to obtain or maintain meaningful trade secret protection could adversely affect our competitive position. WE WILL PRODUCE PRODUCTS FOR CONSUMPTION BY CONSUMERS THAT MAY EXPOSE US TO LITIGATION BASED ON CONSUMER CLAIMS AND PRODUCT LIABILITY. The stevia produced at our farms will be integrated into stevia-based products which will be consumed by the general public. Additionally, we may manufacture and sell private label stevia-based food products. Even though we intend to grow and sell products that are safe, we have potential product risk from the consuming public. We could be party to litigation based on consumer claims, product liability or otherwise that could result in significant liability for us and adversely affect our financial condition and operations. IF OUR SERVICES DO NOT GAIN ACCEPTANCE AMONG STEVIA GROWERS, WE MAY NOT BE ABLE TO RECOVER THE COST OF OUR INTELLECTUAL PROPERTY DEVELOPMENT. Our business model relies on the assumption that we will be able to develop methods and protocols, secure valuable plant strains and develop other intellectual property for stevia farming that will be attractive to both stevia growers and manufacturers. We plan to spend significant amounts of capital to develop this intellectual property portfolio. If we are unable to secure such intellectual property or if our methods and protocols do not gain acceptance among growers or manufacturers, our intellectual property will have limited value. A number of factors may affect the market acceptance of our products and services, including, among others, the perception by growers of the effectiveness of our intellectual property, the perception among manufacturers of the quality of stevia produced using our intellectual property, our ability to fund marketing efforts, and the effectiveness of such marketing efforts. If such products and services do not gain acceptance by growers and/or manufacturers, we may not be able to fund future operations, including the expansion of our own farming projects and development and/or acquisition of additional intellectual property, which inability would have a material adverse effect on our business, financial condition and operating results. ANY FAILURE TO ADEQUATELY ESTABLISH A NETWORK OF GROWERS AND MANUFACTURERS WILL IMPEDE OUR GROWTH. We expect to be substantially dependent on manufacturers to purchase the stevia produced both at our own farms and at those of our customers. We have entered into a supply agreement with a manufacturer and two purchase agreements with growers and are in the process of establishing a network of growers to produce stevia using our methods and protocols. The relationship with this manufacturer and its perception of the stevia produced using our farm management services will determine its willingness to enter into purchase contracts with us and our customers on attractive terms. Our ability to secure such contracts will influence our attractiveness to growers who are potentially interested in partnering with us. Achieving significant growth in revenue will depend, in large part, on our success in establishing this production network. If we are unable to develop an efficient production network, it will make our growth more difficult and our business could suffer. IF WE ARE UNABLE TO DELIVER A CONSISTENT, HIGH QUALITY STEVIA LEAF AT SUFFICIENT VOLUMES, OUR RELATIONSHIP WITH OUR MANUFACTURERS MAY SUFFER AND OUR OPERATING RESULTS WILL BE ADVERSELY AFFECTED. Manufacturers will expect us to be able to consistently deliver stevia at sufficient volumes, while meeting their established quality standards. If we are unable to consistently deliver such volumes either from our own farms, or those of our grower partners, our relationship with these manufacturers could be adversely affected which could have a negative impact on our operating results. CHANGES IN CONSUMER PREFERENCES OR NEGATIVE PUBLICITY OR RUMORS MAY REDUCE DEMAND FOR OUR PRODUCTS. Recent data suggests consumers are adopting stevia as a sweetener in many products. However, stevia is a relatively new ingredient in consumer products and many consumers are not familiar with it. Therefore, any negative reports or rumors regarding either the taste or perceived health effects of stevia, whether true or not, could have a severe impact on the demand for stevia-based products. Manufacturers may decide to rely on alternative sweeteners which have a more established history with consumers. Primarily operating at the grower level, we will have little opportunity to influence these perceptions and there can be no assurance that the increased adoption of stevia in consumer food and beverage products will continue. Additionally, new sweeteners with similar characteristics to stevia may emerge which could be cheaper to produce or be perceived to have other qualities superior to stevia. Any of these factors could adversely affect our ability to produce revenues and our business, financial condition and results of operations would suffer. FAILURE TO EFFECTIVELY MANAGE GROWTH OF INTERNAL OPERATIONS AND BUSINESS MAY STRAIN OUR FINANCIAL RESOURCES. We intend to significantly expand the scope of our farming operations and our research and development activities in the near term. Our growth rate may place a significant strain on our financial resources for a number of reasons, including, but not limited to, the following: * The need for continued development of our financial and information management systems; * The need to manage strategic relationships and agreements with manufacturers, growers and partners; and * Difficulties in hiring and retaining skilled management, technical and other personnel necessary to support and manage our business. Additionally, our strategy envisions a period of rapid growth that may impose a significant burden on our administrative and operational resources. Our ability to effectively manage growth will require us to substantially expand the capabilities of our administrative and operational resources and to attract, train, manage and retain qualified management and other personnel. Our failure to successfully manage growth could result in our sales not increasing commensurately with capital investments. Our inability to successfully manage growth could materially adversely affect our business. ADVERSE WEATHER CONDITIONS, NATURAL DISASTERS, CROP DISEASE, PESTS AND OTHER NATURAL CONDITIONS CAN IMPOSE SIGNIFICANT COSTS AND LOSSES ON OUR BUSINESS. Weather-related events could significantly affect our results of operations. We do not currently maintain insurance to cover weather-related losses and if we do obtain such insurance it likely will not cover all weather-related events and, even when an event is covered, our retention or deductible may be significant. Cooler temperatures in the regions where we operate could negatively affect us, while not affecting our competitors in other regions. Our crops, and those of our grower partners, could also be affected by drought, temperature extremes, hurricanes, windstorms and floods. In addition, such crops could be vulnerable to crop disease and to pests, which may vary in severity and effect, depending on the stage of agricultural production at the time of infection or infestation, the type of treatment applied and climatic conditions. Unfavorable growing conditions caused by these factors can reduce both crop size and crop quality. In extreme cases, entire harvests may be lost. These factors may result in lower production and, in the case of farms we own or manage, increased costs due to expenditures for additional agricultural techniques or agrichemicals, the repair of infrastructure, and the replanting of damaged or destroyed crops. We may also experience shipping interruptions, port damage and changes in shipping routes as a result of weather-related disruptions. Competitors and industry participants may be affected differently by weather-related events based on the location of their production and supply. If adverse conditions are widespread in the industry, it may restrict supplies and lead to an increase in prices for stevia leaf, but our typical fixed-price supply contracts may prevent us from recovering these higher costs. OUR OPERATIONS AND PRODUCTS ARE REGULATED IN THE AREAS OF FOOD SAFETY AND PROTECTION OF HUMAN HEALTH AND THE ENVIRONMENT. Our operations and products are subject to inspections by environmental, food safety, health and customs authorities and to numerous governmental regulations, including those relating to the use and disposal of agrichemicals, the documentation of food shipments, the traceability of food products, and labeling of our products for consumers, all of which involve compliance costs. Changes in regulations or laws may require, operational modifications or capital improvements at various locations. If violations occur, regulators can impose fines, penalties and other sanctions. The costs of these modifications and improvements and of any fines or penalties could be substantial. We can be adversely affected by actions of regulators or if consumers lose confidence in the safety and quality of stevia, even if our products are not implicated. IF WE ARE UNABLE TO CONTINUALLY INNOVATE AND INCREASE EFFICIENCIES, OUR ABILITY TO ATTRACT NEW CUSTOMERS MAY BE ADVERSELY AFFECTED. In the area of innovation, we must be able to develop new processes, plant strains, and other technologies that appeal to stevia growers. This depends, in part, on the technological and creative skills of our personnel and on our ability to protect our intellectual property rights. We may not be successful in the development, introduction, marketing and sourcing of new technologies or innovations, that satisfy customer needs, achieve market acceptance or generate satisfactory financial returns. CURRENT GLOBAL ECONOMIC CONDITIONS MAY ADVERSELY AFFECT OUR INDUSTRY, BUSINESS AND RESULT OF OPERATIONS. The recent disruptions in the current global credit and financial markets has included diminished liquidity and credit availability, a decline in consumer confidence, a decline in economic growth, an increased unemployment rate, and uncertainty about economic stability. There can be no assurance that there will not be further deterioration in credit and financial markets and confidence in economic conditions. These economic uncertainties affect businesses such as ours in a number of ways, making it difficult to accurately forecast and plan our future business activities. The current adverse global economic conditions and tightening of credit in financial markets may lead consumers to postpone spending, which may cause manufacturers to cancel, decrease or delay their existing and future orders with us. We are unable to predict the likely duration and severity of the current disruptions in the credit and financial markets and adverse global economic conditions. If the current uncertain economic conditions continue or further deteriorate, our business and results of operations could be materially and adversely affected. OUR BUSINESS DEPENDS SUBSTANTIALLY ON THE CONTINUING EFFORTS OF OUR EXECUTIVE OFFICERS AND OUR BUSINESS MAY BE SEVERELY DISRUPTED IF WE LOSE THEIR SERVICES. Our future success depends substantially on the continued services of our executive officers, especially our President, George Blankenbaker. We do not maintain key man life insurance on any of our executive officers and directors. If one or more of our executive officers are unable or unwilling to continue in their present positions, we may not be able to replace them readily, if at all. Therefore, our business may be severely disrupted, and we may incur additional expenses to recruit and retain new officers. In addition, if any of our executives joins a competitor or forms a competing company, we may lose some of our customers. LITIGATION MAY ADVERSELY AFFECT OUR BUSINESS, FINANCIAL CONDITION AND RESULTS OF OPERATIONS. From time to time in the normal course of our business operations, we may become subject to litigation that may result in liability material to our financial statements as a whole or may negatively affect our operating results if changes to our business operation are required. The cost to defend such litigation may be significant and may require a diversion of our resources. There also may be adverse publicity associated with litigation that could negatively affect customer perception of our business, regardless of whether the allegations are valid or whether we are ultimately found liable. As a result, litigation may adversely affect our business, financial condition and results of operations. WE MAY BE REQUIRED TO INCUR SIGNIFICANT COSTS AND REQUIRE SIGNIFICANT MANAGEMENT RESOURCES TO EVALUATE OUR INTERNAL CONTROL OVER FINANCIAL REPORTING AS REQUIRED UNDER SECTION 404 OF THE SARBANES-OXLEY ACT, AND ANY FAILURE TO COMPLY OR ANY ADVERSE RESULT FROM SUCH EVALUATION MAY HAVE AN ADVERSE EFFECT ON OUR STOCK PRICE. As a smaller reporting company as defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended, we are required to evaluate our internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act of 2002 ("Section 404"). Section 404 requires us to include an internal control report with this Annual Report on Form 10-K. This report must include management's assessment of the effectiveness of our internal control over financial reporting as of the end of the fiscal year. This report must also include disclosure of any material weaknesses in internal control over financial reporting that we have identified. Failure to comply, or any adverse results from such evaluation could result in a loss of investor confidence in our financial reports and have an adverse effect on the trading price of our equity securities. As of June 30, 2011, the management of the Company assessed the effectiveness of the Company's internal control over financial reporting based on the criteria for effective internal control over financial reporting established in INTERNAL CONTROL--INTEGRATED FRAMEWORK issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") and SEC guidance on conducting such assessments. Management concluded, as of June 30, 2011, that its internal controls and procedures were not effective to detect the inappropriate application of U.S. GAAP rules. Management realized there were deficiencies in the design or operation of our internal control that adversely affected our internal controls which management considers to be material weaknesses including those described below: i) We have not achieved the optimal level of segregation of duties relative to key financial reporting functions. ii) We do not have an audit committee or an independent audit committee financial expert. While not being legally obligated to have an audit committee or independent audit committee financial expert, it is the management's view that to have an audit committee, comprised of independent board members, and an independent audit committee financial expert is an important entity-level control over our financial statements. Achieving continued compliance with Section 404 may require us to incur significant costs and expend significant time and management resources. We cannot assure you that we will be able to fully comply with Section 404 or that, we and our independent registered public accounting firm would be able to conclude that our internal control over financial reporting is effective at fiscal year end. As a result, investors could lose confidence in our reported financial information, which could have an adverse effect on the trading price of our securities, as well as subject us to civil or criminal investigations and penalties. In addition, our independent registered public accounting firm may not agree with our management's assessment or conclude that our internal control over financial reporting is operating effectively. RISKS RELATED TO DOING BUSINESS IN DEVELOPING COUNTRIES OUR INTERNATIONAL OPERATIONS WILL BE SUBJECT TO THE LAWS OF THE JURISDICTIONS IN WHICH WE OPERATE. A significant portion of our initial business operations will occur in Vietnam. We will be generally subject to laws and regulations applicable to foreign investment in Vietnam. The Vietnamese legal system is based, at least in part, on written statutes. However, since these laws and regulations are relatively new and the Vietnamese legal system continues to rapidly evolve, the interpretations of many laws, regulations and rules are not always uniform and enforcement of these laws, regulations and rules involves uncertainties. We cannot predict the effect of future developments in the Vietnamese legal system, including the promulgation of new laws, changes to existing laws or the interpretation or enforcement thereof, the preemption of local regulations by national laws, or the overturn of local government's decisions by the superior government. These uncertainties may limit legal protections available to us. OUR INTERNATIONAL OPERATIONS INVOLVE THE USE OF FOREIGN CURRENCIES, WHICH SUBJECTS US TO EXCHANGE RATE FLUCTUATIONS AND OTHER CURRENCY RISKS. The revenues and expenses of our international operations will generally be denominated in local currencies, which will subject us to exchange rate fluctuations between such local currencies and the U.S. dollar. These exchange rate fluctuations will subject us to currency translation risk with respect to the reported results of our international operations, as well as to other risks sometimes associated with international operations. In the future, we could experience fluctuations in financial results from our operations outside of the United States, and there can be no assurance we will be able, contractually or otherwise, to reduce the currency risks associated with our international operations. WE MAY BE ADVERSELY AFFECTED BY ECONOMIC AND POLITICAL CONDITIONS IN THE COUNTRIES WHERE WE OPERATE. We will operate in Vietnam and other countries throughout the world. Economic and political changes in these countries, such as inflation rates, recession, foreign ownership restrictions, restrictions on transfer of funds into or out of a country and similar factors may adversely affect results of operations. While it is our understanding that the economy in Vietnam has grown significantly in the past 20 years, the growth has been uneven, both geographically and among various economic sectors. The government of Vietnam has implemented various measures to encourage or control economic growth and guide the allocation of resources. Some of these measures benefit the overall Vietnamese economy, but may also have a negative effect on us. For example, our financial condition and results of operations may be adversely affected by government control over capital investments or changes in tax regulations that are applicable to us. The Vietnamese economy has been transitioning from a planned economy to a more market-oriented economy. Although in recent years the Vietnamese government has implemented measures emphasizing the utilization of market forces for economic reform, the reduction of state ownership of productive assets and the establishment of sound corporate governance in business enterprises, a substantial portion of the productive assets in Vietnam are still owned by the Vietnamese government. The continued control of these assets and other aspects of the national economy by Vietnam government could materially and adversely affect our business. The Vietnamese government also exercises significant control over Vietnamese economic growth through the allocation of resources, controlling payment of foreign currency-denominated obligations, setting monetary policy and providing preferential treatment to particular industries or companies. Efforts by the Vietnamese government to slow the pace of growth of the Vietnamese economy could negatively affect our business. OUR INSURANCE COVERAGE MAY BE INADEQUATE TO COVER ALL SIGNIFICANT RISK EXPOSURES. We will be exposed to liabilities that are unique to the products we will provide. While we intend to maintain insurance for certain risks, the amount of our insurance coverage may not be adequate to cover all claims or liabilities, and we may be forced to bear substantial costs resulting from risks and uncertainties of our business. It is also not possible to obtain insurance to protect against all operational risks and liabilities. The failure to obtain adequate insurance coverage on terms favorable to us, or at all, could have a material adverse effect on our business, financial condition and results of operations. In addition, because the insurance industry in Vietnam and other developing countries are still in their early stages of development, business interruption insurance available in such countries relating to our intended services and products offers limited coverage compared to that offered in many other developed countries. We do not have any business interruption insurance. Any business disruption or natural disaster could result in substantial costs and diversion of resources. IT WILL BE EXTREMELY DIFFICULT TO ACQUIRE JURISDICTION AND ENFORCE LIABILITIES AGAINST OUR OFFICERS, DIRECTORS AND ASSETS BASED IN VIETNAM. Substantially all of our assets will be located in Vietnam and a significant number of our officers and directors may reside outside of the United States as well. As a result, it may not be possible for United States investors to enforce their legal rights, to effect service of process upon our directors or officers or to enforce judgments of United States courts predicated upon civil liabilities and criminal penalties of our directors and officers under Federal securities laws. Moreover, we have been advised that Vietnam does not have treaties providing for the reciprocal recognition and enforcement of judgments of courts with the United States. Further, it is unclear if extradition treaties now in effect between the United States and Vietnam would permit effective enforcement of criminal penalties of the Federal securities laws. RISKS RELATED TO AN INVESTMENT IN OUR SECURITIES OUR STOCK IS CATEGORIZED AS A PENNY STOCK. TRADING OF OUR STOCK MAY BE RESTRICTED BY THE SEC'S PENNY STOCK REGULATIONS WHICH MAY LIMIT A SHAREHOLDER'S ABILITY TO BUY AND SELL OUR STOCK. Our stock is categorized as a "penny stock". The SEC has adopted Rule 15g-9 which generally defines "penny stock" to be any equity security that has a market price (as defined) less than $4.00 per share or an exercise price of less than $5.00 per share, subject to certain exceptions. Our securities are covered by the penny stock rules, which impose additional sales practice requirements on broker-dealers who sell to persons other than established customers and accredited investors. The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document in a form prepared by the SEC which provides information about penny stocks and the nature and level of risks in the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson in the transaction and monthly account statements showing the market value of each penny stock held in the customer's account. The bid and offer quotations, and the broker-dealer and salesperson compensation information, must be given to the customer orally or in writing prior to effecting the transaction and must be given to the customer in writing before or with the customer's confirmation. In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from these rules, the broker-dealer must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser's written agreement to the transaction. These disclosure requirements may have the effect of reducing the level of trading activity in the secondary market for the stock that is subject to these penny stock rules. Consequently, these penny stock rules may affect the ability of broker-dealers to trade our securities. We believe that the penny stock rules discourage investor interest in and limit the marketability of our common stock. FINRA SALES PRACTICE REQUIREMENTS MAY ALSO LIMIT A SHAREHOLDER'S ABILITY TO BUY AND SELL OUR STOCK. In addition to the "penny stock" rules described above, the Financial Industry Regulatory Authority ("FINRA") has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer's financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative low priced securities will not be suitable for at least some customers. The FINRA requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit your ability to buy and sell our stock and have an adverse effect on the market for our shares. WE EXPECT TO EXPERIENCE VOLATILITY IN OUR STOCK PRICE, WHICH COULD NEGATIVELY AFFECT SHAREHOLDERS' INVESTMENTS. There is currently a very limited trading market for our shares of common stock. Therefore, the market price for shares of our common stock may be volatile and may fluctuate based upon a number of factors, including, without limitation, business performance, news announcements or changes in general market conditions. In the past, securities class action litigation has often been brought against a company following periods of volatility in the market price of its securities. Due to the volatility of our common stock price, we may be the target of securities litigation in the future. Securities litigation could result in substantial costs and divert management's attention and resources. Shareholders should also be aware that, according to SEC Release No. 34-29093, the market for "penny stock", such as our common stock, has suffered in recent years from patterns of fraud and abuse. Such patterns include (1) control of the market for the security by one or a few broker-dealers that are often related to the promoter or issuer; (2) manipulation of prices through prearranged matching of purchases and sales and false and misleading press releases; (3) boiler room practices involving high-pressure sales tactics and unrealistic price projections by inexperienced sales persons; (4) excessive and undisclosed bid-ask differential and markups by selling broker-dealers; and (5) the wholesale dumping of the same securities by promoters and broker-dealers after prices have been manipulated to a desired level, along with the resulting inevitable collapse of those prices and with consequent investor losses. Our management is aware of the abuses that have occurred historically in the penny stock market. Although we do not expect to be in a position to dictate the behavior of the market or of broker-dealers who participate in the market, management will strive within the confines of practical limitations to prevent the described patterns from being established with respect to our securities. The occurrence of these patterns or practices could increase the future volatility of our share price. A LIMITED PUBLIC TRADING MARKET EXISTS FOR OUR COMMON STOCK, WHICH MAKES IT MORE DIFFICULT FOR OUR STOCKHOLDERS TO SELL THEIR COMMON STOCK IN THE PUBLIC MARKETS. Although our common stock is quoted on the OTCBB under the symbol "STEV," there is a limited public market for our common stock. No assurance can be given that an active market will develop or that a stockholder will ever be able to liquidate its shares of common stock without considerable delay, if at all. Many brokerage firms may not be willing to effect transactions in the securities. Even if a purchaser finds a broker willing to effect a transaction in these securities, the combination of brokerage commissions, state transfer taxes, if any, and any other selling costs may exceed the selling price. Furthermore, our stock price may be impacted by factors that are unrelated or disproportionate to our operating performance. These market fluctuations, as well as general economic, political and market conditions, such as recessions, interest rates or international currency fluctuations may adversely affect the market price and liquidity of our common stock TO DATE, WE HAVE NOT PAID ANY CASH DIVIDENDS AND NO CASH DIVIDENDS WILL BE PAID IN THE FORESEEABLE FUTURE. We do not anticipate paying cash dividends on our common stock in the foreseeable future and we may not have sufficient funds legally available to pay dividends. Even if the funds are legally available for distribution, we may nevertheless decide not to pay any dividends. We presently intend to retain all earnings for our operations. THE ELIMINATION OF MONETARY LIABILITY AGAINST OUR DIRECTORS, OFFICERS AND EMPLOYEES UNDER NEVADA LAW AND THE EXISTENCE OF INDEMNIFICATION RIGHTS TO OUR DIRECTORS, OFFICERS AND EMPLOYEES MAY RESULT IN SUBSTANTIAL EXPENDITURES BY OUR COMPANY AND MAY DISCOURAGE LAWSUITS AGAINST OUR DIRECTORS, OFFICERS AND EMPLOYEES. Our Articles of Incorporation contain a provision permitting us to eliminate the personal liability of our directors to our company and shareholders for damages for breach of fiduciary duty as a director or officer to the extent provided by Nevada law. We may also have contractual indemnification obligations under our employment agreements with our officers. The foregoing indemnification obligations could result in the Company incurring substantial expenditures to cover the cost of settlement or damage awards against directors and officers, which we may be unable to recoup. These provisions and resultant costs may also discourage our company from bringing a lawsuit against directors and officers for breaches of their fiduciary duties, and may similarly discourage the filing of derivative litigation by our shareholders against our directors and officers even though such actions, if successful, might otherwise benefit our company and shareholders. EX-10.2 3 ex10-2.txt Exhibit 10.2 THIS NOTE AND THE SECURITIES ISSUABLE UPON THE CONVERSION HEREOF HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933. THEY MAY NOT BE SOLD, OFFERED FOR SALE, PLEDGED, HYPOTHECATED, OR OTHERWISE TRANSFERRED EXCEPT PURSUANT TO AN EFFECTIVE REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933, TO A NON-US PERSON IN AN OFFSHORE TRANSACTION IN ACCORDANCE WITH RULE 903 OR RULE 904 (AS APPLICABLE) OF REGULATION S UNDER THE SECURITIES ACT, OR PURSUANT TO AN OPINION OF COUNSEL SATISFACTORY TO THE BORROWER THAT REGISTRATION IS NOT REQUIRED UNDER SUCH ACT OR UNLESS SOLD PURSUANT TO RULE 144 UNDER SUCH ACT. STEVIA CORP. CONVERTIBLE PROMISSORY NOTE [________________] $[___________] Stevia Corp., a Nevada corporation (the "COMPANY"), for value received, promises to pay to the order of [_____________________] (the "HOLDER"), the sum of [___________________] (the "PRINCIPAL"), plus accrued interest, pursuant to the terms and conditions set forth herein. The Company and Holder agree as follows: 1. ISSUANCE OF PRINCIPAL AND CONVERSION. 1.1 Except as set forth in Section 3 below, the unpaid Principal of this Note and any accrued and unpaid interest shall be due and payable by the Company on [_____________, 20__] ("MATURITY DATE"). 1.2 The unpaid Principal of this Note shall bear interest at the rate of ten percent (10%) per annum, simple interest. Interest on this Note shall be computed on the basis of a three hundred sixty-five (365) day year and actual days elapsed. 1.3 Prior to the Maturity Date the Holder may elect, at the Holder's discretion, to have all or part of the Principal of this Note and the accrued and unpaid interest thereon converted into a number of shares of common stock of the Company determined by dividing (i) the unpaid Principal of this Note and any accrued and unpaid interest thereon being converted, by (ii) $0.25. 1.4 The Company hereby waives demand and presentment for payment, notice of nonpayment, protest and notice of protest of this Note. 1.5 In the event of conversion the Holder will surrender the original of this Note for conversion at the principal office of the Company at the time of such conversion. Holder agrees to execute all necessary documents in connection with the conversion of this Note, including a definitive stock purchase agreement. If upon such conversion of this Note a fraction of a share would result, then the Company will round up to the nearest whole share. 2. ISSUANCE OF CONSIDERATION ON CONVERSION. As soon as practicable after receipt of the original Note and related documents for conversion pursuant to Section 1, but in not event later than five (5) business days therefrom, the Company at its expense will cause to be issued in the name of, and delivered to, the Holder, a certificate or certificates for the number of shares of common stock to which the Holder will be entitled on such conversion (bearing such legends as may be required by applicable state and federal securities laws in the opinion of legal counsel for the Company), together with any other securities and property, if any, to which the Holder is entitled on such conversion under the terms of this Note. 3. CHANGE OF CONTROL. In the event (a) of any reorganization of the Company, (b) the Company consolidates with or merges into another entity, (c) the Company sells all or substantially all of its assets to another entity and then distributes the proceeds to its shareholders, or (d) the Company issues or otherwise sells securities representing more than 50% of the voting power of the Company in a single transaction or series of related transactions immediately after giving effect to such transaction or series of related transaction, after the date of this Note, then, and in each such case, this Note shall become immediately due and payable. 4. REPRESENTATIONS AND ACKNOWLEDGMENTS OF THE HOLDER. The Holder hereby represents, warrants, acknowledges and agrees that: 4.1 INVESTMENT. The Holder is acquiring this Note and the securities issuable upon conversion of this Note (together, the "SECURITIES") for the Holder's own account, and not directly or indirectly for the account of any other person. The Holder is acquiring the Securities for investment and not with a view to distribution or resale thereof except in compliance with Securities Act of 1933 (the "ACT") and any applicable state law regulating securities. 4.2 ACCESS TO INFORMATION. The Holder has had the opportunity to ask questions of, and to receive answers from, appropriate executive officers of the Company with respect to the terms and conditions of the transactions contemplated hereby and with respect to the business, affairs, financial condition and results of operations of the Company. The Holder has had access to such financial and other information as is necessary in order for the Holder to make a fully informed decision as to investment in the Company, and has had the opportunity to obtain any additional information necessary to verify any of such information to which the Holder has had access. 4.3 INVESTOR STATUS. The Holder is an "accredited investor" within the meaning of Regulation D of the rules and regulations promulgated under the Act and has such business or financial expertise as to be able to protect the Holder's own interests in connection with the purchase of the Securities, or is a non-"U.S. Person as defined in Regulation S of the Act. 2 4.4 REGULATION S. For purposes of compliance with the Regulation S, if the Holder is not a "U.S. Person," as such term is defined in Rule 902(k) of Regulation S,1 the Holder represents and warrants they are a person or entity that is outside the United States, and further represents and warrants as follows: (a) The Holder is not acquiring the Securities for the account or benefit of a U.S. Person. (b) If the Holder is a legal entity, it has not been formed specifically for the purpose of investing in the Company. (c) The Holder hereby represents that he, she or it has satisfied and fully observed the laws of the jurisdiction in which he, she or it is located or domiciled, in connection with the acquisition of the Securities, including (i) the legal requirements of the Holder's jurisdiction for the acquisition of the Securities, (ii) any foreign exchange restrictions applicable to such acquisition, (iii) any governmental or other consents that may need to be obtained, and (iv) the income tax and other tax consequences, if any, which may be relevant to the holding, redemption, sale, or transfer of the Securities; and further, the Holder agrees to continue to comply with such laws as long as he, she or it shall hold the Securities. (d) To the knowledge of the Holder, without having made any independent investigation, neither the Company nor any person acting for the Company, has conducted any "directed selling efforts" in the United States as the term "directed selling efforts" is defined in Rule 902 of Regulation S, which, in general, means any activity undertaken for the purpose of, or that could reasonably be expected to have the effect of, conditioning the marketing in the United States for any of the Securities being offered. Such activity includes, without limitation, the mailing of printed material to investors residing in the ---------- 1 Regulation S provides in part as follows: 1. "U.S. person" means: (i) any natural person resident in the United States; (ii) any partnership or corporation organized or incorporated under the laws of the United States; (iii) any estate of which any executor or administrator is a U.S. person; (iv) any trust of which any trustee is a U.S. person; (v) any agency or branch of a foreign entity located in the United States; (vi) any non-discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary for the benefit or account of a U.S. person; (vii) any discretionary account or similar account (other than an estate or trust) held by a dealer or other fiduciary organized, incorporated, or (if an individual) resident in the United States; and (viii) any partnership or corporation if: (A) organized or incorporated under the laws of any foreign jurisdiction; and (B) formed by a U.S. person principally for the purpose of investing in securities not registered under the Securities Act of 1933, as amended, unless it is organized or incorporated, and owned, by accredited investors (as defined in Rule 501(a)) who are not natural persons, estates or trusts. 2. The following are not "U.S. persons": (i) any discretionary account or similar account (other than an estate or trust) held for the benefit or account of a non-U.S. person by a dealer or other professional fiduciary organized, incorporated, or (if an individual) resident in the United States; (ii) any estate of which any professional fiduciary acting as executor or administrator is a U.S. person if: (A) an executor or administrator of the estate who is not a U.S. person has sole or shared investment discretion with respect to the assets of the estate; and (B) the estate is governed by foreign law; (iii) any trust of which any professional fiduciary acting as trustee is a U.S. person, if a trustee who is not a U.S. person has sole or shared investment discretion with respect to the trust assets, and no beneficiary of the trust (and no settlor if the trust is revocable) is a U.S. person; (iv) an employee benefit plan established and administered in accordance with the law of a country other than the United States and customary practices and documentation of such country; (v) any agency or branch of a U.S. person located outside the United States if: (A) the agency or branch operates for valid business reasons; and (B) the agency or branch is engaged in the business of insurance or banking and is subject to substantive insurance or banking regulation, respectively, in the jurisdiction where located; and (vi) the International Monetary Fund, the International Bank for Reconstruction and Development, the Inter-American Development Bank, the Asian Development Bank, the African Development Bank, the United Nations, and their agencies, affiliates and pension plans, and any other similar international organizations, their agencies, affiliates and pension plans. 3 United States, the holding of promotional seminars in the United States, and the placement of advertisements with radio or television stations broadcasting in the United States or in publications with a general circulation in the United States, which discuss the offering of the Securities. To the knowledge of the Holder, the Securities were not offered to the undersigned through, and the undersigned is not aware of, any form of general solicitation or general advertising, including without limitation, (i) any advertisement, article, notice or other communication published in any newspaper, magazine or similar media or broadcast over television or radio, and (ii) any seminar or meeting whose attendees have been invited by any general solicitation or general advertising. (e) The Holder will offer, sell or otherwise transfer the Securities, only (A) pursuant to a registration statement that has been declared effective under the Act, (B) pursuant to offers and sales that occur outside the United States within the meaning of Regulation S in a transaction meeting the requirements of Rule 904 (or other applicable Rule) under the Act, or (C) pursuant to another available exemption from the registration requirements of the Act, subject to the Company's right prior to any offer, sale or transfer pursuant to clauses (B) or (C) to require the delivery of an opinion of counsel, certificates or other information reasonably satisfactory to the Company for the purpose of determining the availability of an exemption. (f) The Holder will not engage in hedging transactions involving the Securities unless such transactions are in compliance with the Act. (g) The Holder represents and warrants that the undersigned is not a citizen of the United States and is not, and has no present intention of becoming, a resident of the United States (defined as being any natural person physically present within the United States for at least 183 days in a 12-month consecutive period or any entity who maintained an office in the United States at any time during a 12-month consecutive period). The Holder understands that the Company may rely upon the representations and warranty of this paragraph as a basis for an exemption from registration of the Securities under the Act, as amended, and the provisions of relevant state securities laws. 4.5 SPECULATIVE INVESTMENT. The Holder's investment in the Company represented by the Securities is highly speculative in nature and is subject to a high degree of risk of loss in whole or in part; the amount of such investment is within the Holder's risk capital means and is not so great in relation to the Holder's total financial resources as would jeopardize the financial condition of the Holder in the event such investment were lost in whole or in part. 4.6 UNREGISTERED SECURITIES. (a) The Holder must bear the economic risk of investment for an indefinite period of time because the Securities have not been registered under the Act and therefore cannot and will not be sold unless they are subsequently registered under the Act or an exemption from such registration is available. The Company has made no representations, warranties or covenants whatsoever as to whether any exemption from the Act, including, without limitation, any exemption for limited sales in routine brokers' transactions pursuant to Rule 144 under the Act will become available. 4 (b) Transfer of the Securities has not been registered or qualified under any applicable state law regulating securities and therefore the Securities cannot and will not be sold unless they are subsequently registered or qualified under any such state law or an exemption therefrom is available. The Company has made no representations, warranties or covenants whatsoever as to whether any exemption from any such state law is or will become available. 5. MISCELLANEOUS. 5.1 WAIVER AND AMENDMENT. Any provision of this Note may be amended, waived or modified only upon the written consent of the Company and the Holder. 5.2 RESTRICTIONS ON TRANSFER. This Note may only be transferred in compliance with applicable state and federal laws. All rights and obligations of the Company and the Holder will be binding upon and benefit the successors, assigns, heirs, and administrators of the parties. 5.3 COMPANY REPRESENTATION. The Company represents to the Holder that the Company is a corporation duly organized, validly existing, authorized to exercise all its corporate powers, rights and privileges, and in good standing in the State of Nevada and has the corporate power and corporate authority to own and operate its properties and to carry on its business as now conducted; all corporate action on the part of the Company, its officers, directors, and shareholders necessary for the authorization, execution, delivery, and performance of all obligations under this Note have been taken; this Note constitutes a legally binding and valid obligation of the Company enforceable in accordance with its terms, except to the extent that such enforcement may be subject to applicable bankruptcy, insolvency, reorganization, arrangement, moratorium, fraudulent conveyance or other laws or court decisions relating to or affecting the rights of creditors generally, and such enforcement may be limited by equitable principles of general applicability. 5.4 GOVERNING LAW. This Note will be governed by the laws of the State of Nevada applicable to contracts between Nevada residents wholly to be performed in Nevada. [REMAINDER OF PAGE INTENTIONALLY BLANK - SIGNATURE PAGE FOLLOWS] 5 IN WITNESS WHEREOF, the Company has caused this Note to be issued as of the date first above written. STEVIA CORP., a Nevada corporation By:_____________________________ George Blankenbaker President Agreed and Accepted by the Holder: Investor: _____________________________ By: ___________________________________ Name: _________________________________ Title: ________________________________ 6 EX-31 4 ex31.txt EXHIBIT 31 PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER'S CERTIFICATIONS PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, George Blankenbaker, certify that: 1. I have reviewed this report on Form 10-Q of Stevia Corp.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; (c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and (d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and 5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): (a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and (b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Dated: November 21, 2011 /s/ George Blankenbaker --------------------------------------- By: George Blankenbaker Its: President, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) EX-32 5 ex32.txt EXHIBIT 32 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the quarterly report of Stevia Corp. (the "Company") on Form 10-Q for the period ended September 30, 2011, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the undersigned officer of the Company certifies, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that, to such officer's knowledge: (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Date: November 21, 2011 /s/ George Blankenbaker --------------------------------------- Name: George Blankenbaker Title: President, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) EX-101.INS 6 stev-20110930.xml 10-Q 2011-09-30 false Stevia Corp 0001439813 --03-31 52800000 Smaller Reporting Company Yes No No 2012 Q2

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<pre>NOTE 1 - ORGANIZATION AND OPERATIONS</pre><pre> </pre><pre>STEVIA CORP. (FORMERLY INTERPRO MANAGEMENT CORP.)</pre><pre> </pre><pre>     Interpro  Management Corp  ("Interpro") was incorporated  under the laws of</pre><pre>the State of Nevada on May 21, 2007. Interpro focused on developing and offering</pre><pre>web based  software that was designed to be an online  project  management  tool</pre><pre>used to enhance an organization's efficiency through planning and monitoring the</pre><pre>daily operations of a business.  The Company discontinued its web-based software</pre><pre>business upon the acquisition of Stevia Ventures  International Ltd. on June 23,</pre><pre>2011.</pre><pre> </pre><pre>     On March 4, 2011,  Interpro  amended  its  Articles of  Incorporation,  and</pre><pre>changed its name to Stevia Corp.  ("Stevia" or the "Company") and  effectuated a</pre><pre>35 for 1 forward  stock  split of all of its  issued and  outstanding  shares of</pre><pre>common stock (the "Stock Split").</pre><pre> </pre><pre>     All shares and per share amounts in the consolidated  financial  statements</pre><pre>have been adjusted to give retroactive effect to the Stock Split.</pre><pre> </pre><pre>STEVIA VENTURES INTERNATIONAL LTD.</pre><pre> </pre><pre>     Stevia Ventures  International Ltd.  ("Ventures") was incorporated on April</pre><pre>11, 2011 under the laws of the Territory of the British Virgin Islands  ("BVI").</pre><pre>Ventures owns certain rights relating to stevia  production,  including  certain</pre><pre>assignable  exclusive  purchase  contracts  and an assignable  supply  agreement</pre><pre>related to stevia.</pre><pre> </pre><pre>ACQUISITION  OF  STEVIA  VENTURES  INTERNATIONAL  LTD.  RECOGNIZED  AS A REVERSE</pre><pre>ACQUISITION</pre><pre> </pre><pre>     On June 23, 2011 (the "Closing Date"), the Company closed a voluntary share</pre><pre>exchange  transaction  with  Stevia  Ventures  International  Ltd.  ("Ventures")</pre><pre>pursuant to a Share Exchange  Agreement (the "Share Exchange  Agreement") by and</pre><pre>among the Company, Ventures and George Blankenbaker, the stockholder of Ventures</pre><pre>(the "Ventures Stockholder").</pre><pre> </pre><pre>     Immediately  before  the  Share  Exchange  Transaction,   the  Company  had</pre><pre>79,800,000 common shares issued and outstanding. Simultaneously with the Closing</pre><pre>of the Share  Exchange  Transaction,  on the Closing Date,  Mohanad  Shurrab,  a</pre><pre>shareholder  and,  as of  the  Closing  Date,  the  Company's  former  Director,</pre><pre>President,  Treasurer  and  Secretary,  surrendered  33,000,000  shares  of  the</pre><pre>Company's common stock to the Company for cancellation.</pre><pre> </pre><pre>     As  a  result  of  the  Share  Exchange  Transaction,  the  Company  issued</pre><pre>12,000,000  common  shares  for  the  acquisition  of  100%  of the  issued  and</pre><pre>outstanding  shares of Stevia  Ventures  International  Ltd.  Of the  12,000,000</pre><pre>common shares issued in connection with the Share Exchange Agreement,  6,000,000</pre><pre>of such shares are being held in escrow  pending the  achievement by the Company</pre><pre>of certain post-Closing business milestones (the "Milestones"),  pursuant to the</pre><pre>terms of the Make Good Escrow Agreement, between the Company, Greenberg Traurig,</pre><pre>LLP, as escrow agent and the  Ventures'  Stockholder  (the "Escrow  Agreement").</pre><pre>Even though the shares issued only represented approximately 20.4% of the issued</pre><pre>and outstanding  common stock  immediately  after the  consummation of the Share</pre><pre>Exchange  Agreement  the  stockholder  of  Ventures  completely  took  over  and</pre><pre>controlled   the  board  of  directors  and   management  of  the  Company  upon</pre><pre>acquisition.</pre><pre> </pre><pre>     As a  result  of  the  control  of the  then  Ventures's  Stockholder,  for</pre><pre>financial  statement  reporting  purposes,  the merger  between  the Company and</pre><pre>Ventures  has been treated as a reverse  acquisition  with  Ventures  deemed the</pre><pre>accounting  acquirer and the Company  deemed the  accounting  acquiree under the</pre><pre>purchase method of accounting in accordance  with section  805-10-55 of the FASB</pre><pre>Accounting  Standards  Codification.  The  reverse  merger  is  deemed a capital</pre><pre>transaction and the net assets of Ventures (the accounting acquirer) are carried</pre><pre>forward to the Company (the legal  acquirer and the  reporting  entity) at their</pre><pre>carrying value before the  combination.  The  acquisition  process  utilizes the</pre><pre>capital  structure  of the  Company and the assets and  liabilities  of Ventures</pre><pre>which  are  recorded  at  historical  cost.  The  equity of the  Company  is the</pre><pre>historical  equity of Ventures  retroactively  restated to reflect the number of</pre><pre>shares issued by the Company in the transaction.</pre>

<pre>NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</pre><pre> </pre><pre>BASIS OF PRESENTATION - UNAUDITED INTERIM FINANCIAL INFORMATION</pre><pre> </pre><pre>     The accompanying  unaudited interim financial  statements and related notes</pre><pre>have been prepared in accordance with accounting  principles  generally accepted</pre><pre>in the United States of America ("U.S. GAAP") for interim financial information,</pre><pre>and with the rules and regulations of the United States  Securities and Exchange</pre><pre>Commission  ("SEC") to Form 10-Q and Article 8 of Regulation  S-X.  Accordingly,</pre><pre>they do not include all of the information  and footnotes  required by U.S. GAAP</pre><pre>for complete financial  statements.  The unaudited interim financial  statements</pre><pre>furnished  reflect all  adjustments  (consisting of normal  recurring  accruals)</pre><pre>which are, in the opinion of  management,  necessary to a fair  statement of the</pre><pre>results for the interim periods  presented.  Interim results are not necessarily</pre><pre>indicative of the results for the full year. These financial  statements  should</pre><pre>be read in  conjunction  with the  financial  statements  of the Company for the</pre><pre>period from April 11, 2011 (inception)  through April 30, 2011 and notes thereto</pre><pre>contained in the Company's  Report on Form 8-K as filed with the SEC on June 29,</pre><pre>2011.</pre><pre> </pre><pre>PRINCIPLES OF CONSOLIDATION</pre><pre> </pre><pre>     The consolidated  financial  statements include all accounts of Ventures as</pre><pre>of September 30, 2011 and for the period from April 11, 2011 (inception) through</pre><pre>September  30, 2011 and all accounts of Stevia as of September  30, 2011 and for</pre><pre>the period from June 23, 2011 (date of acquisition)  through September 30, 2011.</pre><pre>All inter-company balances and transactions have been eliminated.</pre><pre> </pre><pre>DEVELOPMENT STAGE COMPANY</pre><pre> </pre><pre>     The Company is a development  stage company as defined by section 915-10-20</pre><pre>of the  Financial  Accounting  Standards  Board  ("FASB")  Accounting  Standards</pre><pre>Codification.  Although  the  Company  has  recognized  some  nominal  amount of</pre><pre>revenues since inception, the Company is still devoting substantially all of its</pre><pre>efforts on  establishing  the  business  and,  therefore,  still  qualifies as a</pre><pre>development  stage company.  All losses  accumulated  since  inception have been</pre><pre>considered as part of the Company's development stage activities.</pre><pre> </pre><pre>USE OF ESTIMATES AND ASSUMPTIONS</pre><pre> </pre><pre>     The  preparation  of financial  statements  in conformity  with  accounting</pre><pre>principles   generally  accepted  in  the  United  States  of  America  requires</pre><pre>management to make estimates and assumptions that affect the reported amounts of</pre><pre>assets and  liabilities  and disclosure of contingent  assets and liabilities at</pre><pre>the date of the financial  statements  and the reported  amounts of revenues and</pre><pre>expenses during the reporting period.</pre><pre> </pre><pre>     The Company's  significant estimates and assumptions include the fair value</pre><pre>of financial instruments;  the carrying value,  recoverability and impairment of</pre><pre>long-lived  assets,  including the values  assigned to and the estimated  useful</pre><pre>lives of  website  development  costs;  interest  rate;  revenue  recognized  or</pre><pre>recognizable;  sales returns and  allowances;  foreign  currency  exchange rate;</pre><pre>income tax rate,  income tax provision  and valuation  allowance of deferred tax</pre><pre>assets;  and the  assumption  that the Company will continue as a going concern.</pre><pre>Those  significant  accounting  estimates or assumptions bear the risk of change</pre><pre>due to the fact that there are  uncertainties  attached  to those  estimates  or</pre><pre>assumptions,  and certain  estimates or assumptions  are difficult to measure or</pre><pre>value.</pre><pre> </pre><pre>     Management  bases its  estimates on  historical  experience  and on various</pre><pre>assumptions  that are believed to be  reasonable  under the  circumstances,  the</pre><pre>results of which form the basis for making  judgments  about the carrying values</pre><pre>of assets and liabilities that are not readily apparent from other sources.</pre><pre> </pre><pre>     Management  regularly reviews its estimates  utilizing  currently available</pre><pre>information,  changes  in facts and  circumstances,  historical  experience  and</pre><pre>reasonable  assumptions.  After such reviews,  and if deemed appropriate,  those</pre><pre>estimates  are  adjusted  accordingly.  Actual  results  could differ from those</pre><pre>estimates.</pre><pre> </pre><pre>FAIR VALUE OF FINANCIAL INSTRUMENTS</pre><pre> </pre><pre>     The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards</pre><pre>Codification  ("Paragraph  820-10-35-37")  to  measure  the  fair  value  of its</pre><pre>financial  instruments  and  paragraph   825-10-50-10  of  the  FASB  Accounting</pre><pre>Standards  Codification  for  disclosures  about  fair  value  of its  financial</pre><pre>instruments.  Paragraph 820-10-35-37  establishes a framework for measuring fair</pre><pre>value in  accounting  principles  generally  accepted  in the  United  States of</pre><pre>America (U.S. GAAP), and expands disclosures about fair value  measurements.  To</pre><pre>increase  consistency and  comparability in fair value  measurements and related</pre><pre>disclosures,  Paragraph  820-10-35-37  establishes a fair value  hierarchy which</pre><pre>prioritizes  the inputs to valuation  techniques used to measure fair value into</pre><pre>three (3) broad levels.  The three (3) levels of fair value hierarchy defined by</pre><pre>Paragraph 820-10-35-37 are described below:</pre><pre> </pre><pre>Level 1    Quoted market prices available in active markets for identical assets</pre><pre>           or liabilities as of the reporting date.</pre><pre> </pre><pre>Level 2    Pricing inputs  other  than quoted prices in active markets  included</pre><pre>           in Level 1, which are either directly or indirectly  observable as of</pre><pre>           the reporting date.</pre><pre> </pre><pre>Level 3    Pricing  inputs  that   are  generally   observable  inputs  and  not</pre><pre>           corroborated by market data.</pre><pre> </pre><pre>     Financial  assets  are  considered  Level  3 when  their  fair  values  are</pre><pre>determined using pricing models,  discounted cash flow  methodologies or similar</pre><pre>techniques  and  at  least  one  significant   model   assumption  or  input  is</pre><pre>unobservable.</pre><pre> </pre><pre>     The fair  value  hierarchy  gives the  highest  priority  to quoted  prices</pre><pre>(unadjusted)  in active  markets for  identical  assets or  liabilities  and the</pre><pre>lowest  priority  to  unobservable  inputs.  If the inputs  used to measure  the</pre><pre>financial  assets and  liabilities  fall  within  more than one level  described</pre><pre>above, the categorization is based on the lowest level input that is significant</pre><pre>to the fair value measurement of the instrument.</pre><pre> </pre><pre>     The carrying  amounts of the Company's  financial  assets and  liabilities,</pre><pre>such as cash,  accounts  receivable,  prepaid  expenses,  accounts  payable  and</pre><pre>accrued expenses, approximate their fair values because of the short maturity of</pre><pre>these instruments.</pre><pre> </pre><pre>     The Company's convertible notes payable approximates the fair value of such</pre><pre>instrument based upon management's best estimate of interest rates that would be</pre><pre>available to the Company for similar  financial  arrangements  at September  30,</pre><pre>2011.</pre><pre> </pre><pre>     Transactions involving related parties cannot be presumed to be carried out</pre><pre>on  an  arm's-length   basis,  as  the  requisite   conditions  of  competitive,</pre><pre>free-market  dealings may not exist.  Representations  about  transactions  with</pre><pre>related parties,  if made,  shall not imply that the related party  transactions</pre><pre>were  consummated  on terms  equivalent  to those that  prevail in  arm's-length</pre><pre>transactions unless such representations can be substantiated.</pre><pre> </pre><pre>     It is not however,  practical to determine  the fair value of advances from</pre><pre>stockholders due to their related party nature.</pre><pre> </pre><pre>CARRYING VALUE, RECOVERABILITY AND IMPAIRMENT OF LONG-LIVED ASSETS</pre><pre> </pre><pre>     The Company  has  adopted  paragraph  360-10-35-17  of the FASB  Accounting</pre><pre>Standards  Codification  for its  long-lived  assets.  The Company's  long-lived</pre><pre>assets,  which include website  development  costs,  are reviewed for impairment</pre><pre>whenever events or changes in circumstances indicate that the carrying amount of</pre><pre>an asset may not be recoverable.</pre><pre> </pre><pre>     The  Company  assesses  the  recoverability  of its  long-lived  assets  by</pre><pre>comparing the projected  undiscounted net cash flows associated with the related</pre><pre>long-lived  asset or group of long-lived  assets over their remaining  estimated</pre><pre>useful lives against their respective carrying amounts.  Impairment,  if any, is</pre><pre>based on the excess of the carrying  amount over the fair value of those assets.</pre><pre>Fair value is generally  determined using the asset's expected future discounted</pre><pre>cash flows or market value, if readily  determinable.  If long-lived  assets are</pre><pre>determined  to be  recoverable,  but the newly  determined  remaining  estimated</pre><pre>useful lives are shorter than originally  estimated,  the net book values of the</pre><pre>long-lived assets are depreciated over the newly determined  remaining estimated</pre><pre>useful lives.</pre><pre> </pre><pre>     The Company  considers  the  following  to be some  examples  of  important</pre><pre>indicators   that  may   trigger   an   impairment   review:   (i)   significant</pre><pre>under-performance  or  losses of  assets  relative  to  expected  historical  or</pre><pre>projected future operating  results;  (ii) significant  changes in the manner or</pre><pre>use of assets or in the Company's overall strategy with respect to the manner or</pre><pre>use of  the  acquired  assets  or  changes  in the  Company's  overall  business</pre><pre>strategy; (iii) significant negative industry or economic trends; (iv) increased</pre><pre>competitive  pressures;  (v) a significant  decline in the Company's stock price</pre><pre>for a  sustained  period  of time;  and (vi)  regulatory  changes.  The  Company</pre><pre>evaluates acquired assets for potential impairment  indicators at least annually</pre><pre>and more frequently upon the occurrence of such events.</pre><pre> </pre><pre>     The key assumptions  used in management's  estimates of projected cash flow</pre><pre>deal largely with forecasts of sales levels and gross margins.  These  forecasts</pre><pre>are  typically  based  on  historical   trends  and  take  into  account  recent</pre><pre>developments as well as management's plans and intentions.  Other factors,  such</pre><pre>as increased  competition  or a decrease in the  desirability  of the  Company's</pre><pre>products or services,  could lead to lower projected  sales levels,  which would</pre><pre>adversely  impact cash flows.  A significant  change in cash flows in the future</pre><pre>could result in an impairment of long lived assets.</pre><pre> </pre><pre>     The impairment  charges,  if any, is included in operating  expenses in the</pre><pre>accompanying consolidated statements of income and comprehensive income (loss).</pre><pre> </pre><pre>FISCAL YEAR END</pre><pre> </pre><pre>     The Company elected March 31 as its fiscal year ending date.</pre><pre> </pre><pre>CASH EQUIVALENTS</pre><pre> </pre><pre>     The Company  considers all highly  liquid  investments  with  maturities of</pre><pre>three months or less at the time of purchase to be cash equivalents.</pre><pre> </pre><pre>ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS</pre><pre> </pre><pre>     Accounts  receivable  are  recorded  at  the  invoiced  amount,  net  of an</pre><pre>allowance for doubtful  accounts.  The Company follows paragraph  310-10-50-9 of</pre><pre>the FASB  Accounting  Standards  Codification  to  estimate  the  allowance  for</pre><pre>doubtful  accounts.  The Company  performs  on-going  credit  evaluations of its</pre><pre>customers  and  adjusts  credit  limits  based  upon  payment  history  and  the</pre><pre>customer's  current  credit  worthiness,  as  determined  by the review of their</pre><pre>current credit  information;  and determines the allowance for doubtful accounts</pre><pre>based on historical write-off  experience,  customer specific facts and economic</pre><pre>conditions.</pre><pre> </pre><pre>     Outstanding account balances are reviewed  individually for collectability.</pre><pre>The allowance for doubtful accounts is the Company's best estimate of the amount</pre><pre>of probable credit losses in the Company's  existing  accounts  receivable.  Bad</pre><pre>debt  expense  is  included  in general  and  administrative  expenses,  if any.</pre><pre>Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards  Codification</pre><pre>account  balances  are  charged off  against  the  allowance  after all means of</pre><pre>collection  have been  exhausted  and the  potential  for recovery is considered</pre><pre>remote.  The Company has adopted  paragraph  310-10-50-6 of the FASB  Accounting</pre><pre>Standards Codification and determine when receivables are past due or delinquent</pre><pre>based on how recently payments have been received.</pre><pre> </pre><pre>     There was no allowance for doubtful accounts at September 30, 2011.</pre><pre> </pre><pre>     The  Company  does not have any  off-balance-sheet  credit  exposure to its</pre><pre>customers.</pre><pre> </pre><pre>WEBSITE DEVELOPMENT COSTS</pre><pre> </pre><pre>     Website development costs are stated at cost less accumulated amortization.</pre><pre>The cost of the website  development is amortized on a straight-line  basis over</pre><pre>its estimated useful life of five (5) years. Upon becoming fully amortized,  the</pre><pre>related cost and accumulated amortization are removed from the accounts.</pre><pre> </pre><pre>RELATED PARTIES</pre><pre> </pre><pre>     The  Company  follows  subtopic  850-10  of the FASB  Accounting  Standards</pre><pre>Codification for the identification of related parties and disclosure of related</pre><pre>party transactions.</pre><pre> </pre><pre>     Pursuant to Section  850-10-20 the related parties include a. affiliates of</pre><pre>the Company;  b. entities for which investments in their equity securities would</pre><pre>be  required,  absent the election of the fair value option under the Fair Value</pre><pre>Option Subsection of Section 825-10-15, to be accounted for by the equity method</pre><pre>by the investing entity; c. trusts for the benefit of employees, such as pension</pre><pre>and  profit-sharing  trusts  that are  managed  by or under the  trusteeship  of</pre><pre>management;  d.principal owners of the Company; e. management of the Company; f.</pre><pre>other  parties  with which the  Company  may deal if one party  controls  or can</pre><pre>significantly  influence the management or operating policies of the other to an</pre><pre>extent  that one of the  transacting  parties  might  be  prevented  from  fully</pre><pre>pursuing its own separate interests; and g. other parties that can significantly</pre><pre>influence the  management or operating  policies of the  transacting  parties or</pre><pre>that  have an  ownership  interest  in one of the  transacting  parties  and can</pre><pre>significantly  influence  the  other  to an  extent  that  one  or  more  of the</pre><pre>transacting  parties  might be  prevented  from fully  pursuing its own separate</pre><pre>interests.</pre><pre> </pre><pre>     The financial  statements  shall include  disclosures  of material  related</pre><pre>party transactions,  other than compensation  arrangements,  expense allowances,</pre><pre>and other similar items in the ordinary course of business.  However, disclosure</pre><pre>of  transactions  that are  eliminated in the  preparation  of  consolidated  or</pre><pre>combined  financial  statements  is  not  required  in  those  statements.   The</pre><pre>disclosures  shall  include:  a. the  nature of the  relationship(s)  involvedb.</pre><pre>description of the transactions,  including  transactions to which no amounts or</pre><pre>nominal  amounts  were  ascribed,  for  each of the  periods  for  which  income</pre><pre>statements  are presented,  and such other  information  deemed  necessary to an</pre><pre>understanding of the effects of the transactions on the financial statements; c.</pre><pre>the dollar  amounts of  transactions  for each of the periods  for which  income</pre><pre>statements  are  presented  and the  effects  of any  change  in the  method  of</pre><pre>establishing the terms from that used in the preceding period; and d. mounts due</pre><pre>from or to related  parties as of the date of each balance sheet  presented and,</pre><pre>if not otherwise apparent, the terms and manner of settlement.</pre><pre> </pre><pre>COMMITMENT AND CONTINGENCIES</pre><pre> </pre><pre>     The  Company  follows  subtopic  450-20  of the FASB  Accounting  Standards</pre><pre>Codification  to report  accounting for  contingencies.  Certain  conditions may</pre><pre>exist as of the date the consolidated financial statements are issued, which may</pre><pre>result in a loss to the Company but which will only be resolved when one or more</pre><pre>future  events  occur or fail to occur.  The Company  assesses  such  contingent</pre><pre>liabilities, and such assessment inherently involves an exercise of judgment. In</pre><pre>assessing  loss  contingencies  related to legal  proceedings  that are  pending</pre><pre>against the Company or  unasserted  claims that may result in such  proceedings,</pre><pre>the  Company  evaluates  the  perceived  merits  of  any  legal  proceedings  or</pre><pre>unasserted claims as well as the perceived merits of the amount of relief sought</pre><pre>or expected to be sought therein.</pre><pre> </pre><pre>     If the  assessment  of a contingency  indicates  that it is probable that a</pre><pre>material  loss  has  been  incurred  and  the  amount  of the  liability  can be</pre><pre>estimated,  then the  estimated  liability  would be  accrued  in the  Company's</pre><pre>consolidated financial statements.  If the assessment indicates that a potential</pre><pre>material  loss  contingency  is not probable but is reasonably  possible,  or is</pre><pre>probable but cannot be estimated,  then the nature of the contingent  liability,</pre><pre>and an estimate of the range of possible  losses,  if determinable and material,</pre><pre>would be disclosed.</pre><pre> </pre><pre>     Loss  contingencies  considered  remote are generally not disclosed  unless</pre><pre>they  involve  guarantees,  in which  case the  guarantees  would be  disclosed.</pre><pre>Management does not believe, based upon information available at this time, that</pre><pre>these matters will have a material adverse effect on the Company's  consolidated</pre><pre>financial position,  results of operations or cash flows.  However,  there is no</pre><pre>assurance  that such  matters  will not  materially  and  adversely  affect  the</pre><pre>Company's business, financial position, and results of operations or cash flows.</pre><pre> </pre><pre>REVENUE RECOGNITION</pre><pre> </pre><pre>     The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards</pre><pre>Codification for revenue recognition.  The Company recognizes revenue when it is</pre><pre>realized or realizable and earned.  The Company  considers  revenue  realized or</pre><pre>realizable and earned when all of the following criteria are met: (i) persuasive</pre><pre>evidence of an  arrangement  exists,  (ii) the  product has been  shipped or the</pre><pre>services have been  rendered to the customer,  (iii) the sales price is fixed or</pre><pre>determinable, and (iv) collectability is reasonably assured.</pre><pre> </pre><pre>RESEARCH AND DEVELOPMENT</pre><pre> </pre><pre>     The Company follows paragraph  730-10-25-1 of the FASB Accounting Standards</pre><pre>Codification  (formerly  Statement  of  Financial  Accounting  Standards  No.  2</pre><pre>"ACCOUNTING FOR RESEARCH AND DEVELOPMENT  COSTS") and paragraph  730-20-25-11 of</pre><pre>the FASB  Accounting  Standards  Codification  (formerly  Statement of Financial</pre><pre>Accounting  Standards  No.  68  "RESEARCH  AND  DEVELOPMENT  ARRANGEMENTS")  for</pre><pre>research and development  costs.  Research and development  costs are charged to</pre><pre>expense as  incurred.  Research  and  development  costs  consist  primarily  of</pre><pre>remuneration  for research and development  staff,  depreciation and maintenance</pre><pre>expenses of research and development  equipment,  material and testing costs for</pre><pre>research and development as well as research and development  arrangements  with</pre><pre>unrelated  third party research and development  institutions.  The research and</pre><pre>development  arrangements  usually involve one specific research and development</pre><pre>project for the  development of a plant's  growing  protocol.  Often times,  the</pre><pre>Company makes  non-refundable  advances upon signing of these arrangements.  The</pre><pre>Company adopted  paragraph  730-20-25-13  and 730-20-35-1 of the FASB Accounting</pre><pre>Standards  Codification  (formerly  Emerging  Issues  Task Force  Issue No. 07-3</pre><pre>"ACCOUNTING FOR NONREFUNDABLE  ADVANCE PAYMENTS FOR GOODS OR SERVICES TO BE USED</pre><pre>IN  FUTURE  RESEARCH  AND  DEVELOPMENT  ACTIVITIES")  for  those  non-refundable</pre><pre>advances.  Non-refundable  advance  payments for goods or services  that will be</pre><pre>used or rendered for future research and development activities are deferred and</pre><pre>capitalized.  Such amounts are recognized as an expense as the related goods are</pre><pre>delivered or the related  services are performed.  The  management  continues to</pre><pre>evaluate  whether the Company expect the goods to be delivered or services to be</pre><pre>rendered.  If the  management  does not  expect  the  goods to be  delivered  or</pre><pre>services to be rendered, the capitalized advance payment are charged to expense.</pre><pre> </pre><pre>FOREIGN CURRENCY TRANSACTIONS</pre><pre> </pre><pre>     The Company  applies the guidelines as set out in Section  830-20-35 of the</pre><pre>FASB  Accounting  Standards   Codification  ("Section  830-20-35")  for  foreign</pre><pre>currency  transactions.  Pursuant to Section  830-20-35  of the FASB  Accounting</pre><pre>Standards   Codification,   foreign   currency   transactions  are  transactions</pre><pre>denominated in currencies other than U.S. Dollar,  the Company's  functional and</pre><pre>reporting  currency.  Foreign currency  transactions may produce  receivables or</pre><pre>payables that are fixed in terms of the amount of foreign  currency that will be</pre><pre>received or paid. A change in exchange rates between the functional currency and</pre><pre>the currency in which a transaction  is  denominated  increases or decreases the</pre><pre>expected  amount of  functional  currency  cash  flows  upon  settlement  of the</pre><pre>transaction.  That  increase or decrease in expected  functional  currency  cash</pre><pre>flows is a foreign  currency  transaction  gain or loss that generally  shall be</pre><pre>included in  determining  net income for the period in which the  exchange  rate</pre><pre>changes.  Likewise,  a transaction  gain or loss (measured from the  transaction</pre><pre>date or the most recent  intervening  balance  sheet date,  whichever  is later)</pre><pre>realized upon settlement of a foreign  currency  transaction  generally shall be</pre><pre>included in  determining  net income for the period in which the  transaction is</pre><pre>settled.  The  exceptions  to this  requirement  for  inclusion in net income of</pre><pre>transaction gains and losses pertain to certain intercompany transactions and to</pre><pre>transactions  that are designated as, and effective as,  economic  hedges of net</pre><pre>investments and foreign currency  commitments.  Pursuant to Section 830-20-25 of</pre><pre>the FASB  Accounting  Standards  Codification,  the following shall apply to all</pre><pre>foreign  currency  transactions  of an enterprise and its investees:  (a) at the</pre><pre>date the transaction is recognized,  each asset,  liability,  revenue,  expense,</pre><pre>gain, or loss arising from the transaction shall be measured and recorded in the</pre><pre>functional  currency  of the  recording  entity by use of the  exchange  rate in</pre><pre>effect at that date as  defined  in  section  830-10-20  of the FASB  Accounting</pre><pre>Standards  Codification;  and (b) at each balance sheet date,  recorded balances</pre><pre>that are  denominated  in  currencies  other  than the  functional  currency  or</pre><pre>reporting  currency  of the  recording  entity  shall be adjusted to reflect the</pre><pre>current exchange rate.</pre><pre> </pre><pre>STOCK-BASED COMPENSATION FOR OBTAINING EMPLOYEE SERVICES</pre><pre> </pre><pre>     The Company accounts for its stock based  compensation in which the Company</pre><pre>obtains  employee  services  in  share-based  payment   transactions  under  the</pre><pre>recognition and measurement  principles of the fair value recognition provisions</pre><pre>of section 718-10-30 of the FASB Accounting Standards Codification.  Pursuant to</pre><pre>paragraph  718-10-30-6  of  the  FASB  Accounting  Standards  Codification,  all</pre><pre>transactions in which goods or services are the  consideration  received for the</pre><pre>issuance of equity  instruments are accounted for based on the fair value of the</pre><pre>consideration  received  or the fair  value  of the  equity  instrument  issued,</pre><pre>whichever is more reliably  measurable.  The measurement  date used to determine</pre><pre>the fair value of the  equity  instrument  issued is the  earlier of the date on</pre><pre>which the  performance  is  complete  or the date on which it is  probable  that</pre><pre>performance will occur.</pre><pre> </pre><pre>     The fair value of each option award is estimated on the date of grant using</pre><pre>a Black-Scholes  option-pricing  valuation  model. The ranges of assumptions for</pre><pre>inputs are as follows:</pre><pre> </pre><pre>     *    The Company  uses  historical  data to estimate  employee  termination</pre><pre>          behavior.  The  expected  life of  options  granted  is  derived  from</pre><pre>          paragraph  718-10-S99-1 of the FASB Accounting Standards  Codification</pre><pre>          and  represents  the period of time the  options  are  expected  to be</pre><pre>          outstanding.</pre><pre> </pre><pre>     *    The expected  volatility is based on a combination  of the  historical</pre><pre>          volatility of the  comparable  companies'  stock over the  contractual</pre><pre>          life of the options.</pre><pre> </pre><pre>     *    The risk-free  interest rate is based on the U.S. Treasury yield curve</pre><pre>          in effect at the time of grant for periods within the contractual life</pre><pre>          of the option.</pre><pre> </pre><pre>     *    The expected dividend yield is based on the Company's current dividend</pre><pre>          yield as the best  estimate of  projected  dividend  yield for periods</pre><pre>          within the contractual life of the option.</pre><pre> </pre><pre>     The Company's policy is to recognize compensation cost for awards with only</pre><pre>service  conditions and a graded vesting schedule on a straight-line  basis over</pre><pre>the requisite service period for the entire award.</pre><pre> </pre><pre>EQUITY INSTRUMENTS ISSUED TO PARTIES OTHER THAN EMPLOYEES FOR ACQUIRING GOODS OR</pre><pre>SERVICES</pre><pre> </pre><pre>     The Company  accounts for equity  instruments  issued to parties other than</pre><pre>employees for acquiring goods or services under guidance of section 505-50-30 of</pre><pre>the FASB Accounting Standards Codification ("Section 505-50-30").</pre><pre> </pre><pre>     Pursuant to Section 505-50-30,  all transactions in which goods or services</pre><pre>are the  consideration  received  for the  issuance  of equity  instruments  are</pre><pre>accounted for based on the fair value of the consideration  received or the fair</pre><pre>value of the equity instrument  issued,  whichever is more reliably  measurable.</pre><pre>The measurement  date used to determine the fair value of the equity  instrument</pre><pre>issued is the  earlier of the date on which the  performance  is complete or the</pre><pre>date on which it is probable that performance will occur.</pre><pre> </pre><pre>     Pursuant to Paragraph  505-50-30-S99-1,  if the Company receives a right to</pre><pre>receive   future   services  in  exchange  for  unvested,   forfeitable   equity</pre><pre>instruments,  those equity  instruments  are treated as unissued for  accounting</pre><pre>purposes until the future  services are received (that is, the  instruments  are</pre><pre>not  considered  issued  until  they  vest).  Consequently,  there  would  be no</pre><pre>recognition at the measurement date and no entry should be recorded.</pre><pre> </pre><pre>INCOME TAXES</pre><pre> </pre><pre>     The Company  accounts for income taxes under Section  740-10-30 of the FASB</pre><pre>Accounting  Standards  Codification,  which requires recognition of deferred tax</pre><pre>assets and liabilities  for the expected future tax  consequences of events that</pre><pre>have been  included  in the  financial  statements  or tax  returns.  Under this</pre><pre>method, deferred tax assets and liabilities are based on the differences between</pre><pre>the financial  statement and tax bases of assets and  liabilities  using enacted</pre><pre>tax  rates in effect  for the year in which  the  differences  are  expected  to</pre><pre>reverse.  Deferred tax assets are reduced by a valuation allowance to the extent</pre><pre>management  concludes  it is more  likely  than not that the assets  will not be</pre><pre>realized.  Deferred tax assets and  liabilities  are measured  using enacted tax</pre><pre>rates expected to apply to taxable income in the years in which those  temporary</pre><pre>differences are expected to be recovered or settled.  The effect on deferred tax</pre><pre>assets  and  liabilities  of  a  change  in  tax  rates  is  recognized  in  the</pre><pre>consolidated  statements of income and comprehensive income (loss) in the period</pre><pre>that includes the enactment date.</pre><pre> </pre><pre>     The Company  adopted  section  740-10-25 of the FASB  Accounting  Standards</pre><pre>Codification   ("Section   740-10-25").    Section   740-10-25   addresses   the</pre><pre>determination of whether tax benefits claimed or expected to be claimed on a tax</pre><pre>return should be recorded in the financial statements.  Under Section 740-10-25,</pre><pre>the Company may recognize the tax benefit from an uncertain tax position only if</pre><pre>it is  more  likely  than  not  that  the tax  position  will  be  sustained  on</pre><pre>examination  by the taxing  authorities,  based on the  technical  merits of the</pre><pre>position.  The tax benefits  recognized in the financial  statements from such a</pre><pre>position should be measured based on the largest benefit that has a greater than</pre><pre>fifty (50)  percent  likelihood  of being  realized  upon  ultimate  settlement.</pre><pre>Section  740-10-25  also provides  guidance on  de-recognition,  classification,</pre><pre>interest  and  penalties  on income  taxes,  accounting  in interim  periods and</pre><pre>requires increased disclosures.</pre><pre> </pre><pre>     The estimated future tax effects of temporary  differences  between the tax</pre><pre>basis of assets and  liabilities are reported in the  accompanying  consolidated</pre><pre>balance  sheets,  as well as tax  credit  carry-backs  and  carry-forwards.  The</pre><pre>Company  periodically reviews the recoverability of deferred tax assets recorded</pre><pre>on  its  consolidated  balance  sheets  and  provides  valuation  allowances  as</pre><pre>management deems necessary.</pre><pre> </pre><pre>     Management  makes judgments as to the  interpretation  of the tax laws that</pre><pre>might be challenged upon an audit and cause changes to previous estimates of tax</pre><pre>liability.   In  addition,   the  Company   operates   within   multiple  taxing</pre><pre>jurisdictions  and is subject to audit in these  jurisdictions.  In management's</pre><pre>opinion,  adequate  provisions for income taxes have been made for all years. If</pre><pre>actual  taxable income by tax  jurisdiction  varies from  estimates,  additional</pre><pre>allowances or reversals of reserves may be necessary.</pre><pre> </pre><pre>     The Company had no material adjustments to its liabilities for unrecognized</pre><pre>income tax benefits according to the provisions of Section 740-10-25.</pre><pre> </pre><pre>LIMITATION ON UTILIZATION OF NOLS DUE TO CHANGE IN CONTROL</pre><pre> </pre><pre>     Pursuant to the Internal Revenue Code Section 382 ("Section 382"),  certain</pre><pre>ownership changes may subject the NOL's to annual limitations which could reduce</pre><pre>or defer the NOL. Section 382 imposes limitations on a corporation's  ability to</pre><pre>utilize NOLs if it  experiences  an  "ownership  change." In general  terms,  an</pre><pre>ownership  change may result  from  transactions  increasing  the  ownership  of</pre><pre>certain  stockholders  in the stock of a corporation  by more than 50 percentage</pre><pre>points  over  a  three-year  period.  In  the  event  of  an  ownership  change,</pre><pre>utilization of the NOLs would be subject to an annual  limitation  under Section</pre><pre>382  determined  by  multiplying  the  value  of its  stock  at the  time of the</pre><pre>ownership change by the applicable  long-term tax-exempt rate. Any unused annual</pre><pre>limitation may be carried over to later years. The imposition of this limitation</pre><pre>on its ability to use the NOLs to offset future  taxable  income could cause the</pre><pre>Company to pay U.S.  federal income taxes earlier than if such  limitation  were</pre><pre>not in  effect  and  could  cause  such  NOLs  to  expire  unused,  reducing  or</pre><pre>eliminating the benefit of such NOLs.</pre><pre> </pre><pre>NET INCOME (LOSS) PER COMMON SHARE</pre><pre> </pre><pre>     Net  income  (loss)  per  common  share is  computed  pursuant  to  section</pre><pre>260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss)</pre><pre>per common  share is  computed  by dividing  net income  (loss) by the  weighted</pre><pre>average number of shares of common stock outstanding during the period.  Diluted</pre><pre>net income  (loss) per common share is computed by dividing net income (loss) by</pre><pre>the  weighted   average  number  of  shares  of  common  stock  and  potentially</pre><pre>outstanding  shares of common stock  during the period to reflect the  potential</pre><pre>dilution that could occur from common shares issuable through  contingent shares</pre><pre>issuance arrangement, stock options or warrants.</pre><pre> </pre><pre>     The  following  table shows the  potentially  outstanding  dilutive  common</pre><pre>shares excluded from the diluted net income (loss) per common share  calculation</pre><pre>for the period from April 11, 2011  (inception)  through  September  30, 2011 as</pre><pre>they were anti-dilutive:</pre><pre> </pre><pre>Potentially outstanding dilutive common shares</pre><pre>                                                                     For the </pre><pre>                                                                   Period from</pre><pre>                                                                 April 11, 2011</pre><pre>                                                                   (inception)</pre><pre>                                                                     through</pre><pre>                                                                  September 30,</pre><pre>                                                                      2011</pre><pre>                                                                   ----------</pre><pre>Make Good Escrow  Agreement  shares  issued and held with the </pre><pre> escrow agent  on June  23,  2011 in  connection  with  the  </pre><pre> Share  Exchange Agreement   pending  the  achievement  by  </pre><pre> the  Company  of  certain post-Closing business milestones </pre><pre> (the "Milestones").                                                6,000,000</pre><pre> </pre><pre>Sub-total - Make Good Escrow Agreement shares                       6,000,000</pre><pre>                                                                   ----------</pre><pre> </pre><pre>Total potentially outstanding dilutive common shares                6,000,000</pre><pre>                                                                   ==========</pre><pre> </pre><pre>CASH FLOWS REPORTING</pre><pre> </pre><pre>     The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards</pre><pre>Codification  for cash flows  reporting,  classifies  cash receipts and payments</pre><pre>according  to  whether  they  stem  from  operating,   investing,  or  financing</pre><pre>activities and provides  definitions of each category,  and uses the indirect or</pre><pre>reconciliation  method ("Indirect method") as defined by paragraph  230-10-45-25</pre><pre>of the FASB  Accounting  Standards  Codification  to  report  net cash flow from</pre><pre>operating  activities  by adjusting  net income to reconcile it to net cash flow</pre><pre>from  operating  activities by removing the effects of (a) all deferrals of past</pre><pre>operating  cash  receipts  and  payments  and all  accruals of  expected  future</pre><pre>operating  cash receipts and payments and (b) all items that are included in net</pre><pre>income that do not affect  operating  cash  receipts and  payments.  The Company</pre><pre>reports the reporting currency  equivalent of foreign currency cash flows, using</pre><pre>the  current  exchange  rate at the time of the cash  flows  and the  effect  of</pre><pre>exchange  rate  changes  on cash held in foreign  currencies  is  reported  as a</pre><pre>separate item in the reconciliation of beginning and ending balances of cash and</pre><pre>cash  equivalents  and  separately  provides  information  about  investing  and</pre><pre>financing  activities  not  resulting in cash receipts or payments in the period</pre><pre>pursuant  to   paragraph   830-230-45-1   of  the  FASB   Accounting   Standards</pre><pre>Codification.</pre><pre> </pre><pre>SUBSEQUENT EVENTS</pre><pre> </pre><pre>     The  Company  follows  the  guidance  in  Section  855-10-50  of  the  FASB</pre><pre>Accounting  Standards  Codification for the disclosure of subsequent events. The</pre><pre>Company will  evaluate  subsequent  events  through the date when the  financial</pre><pre>statements are issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards</pre><pre>Codification,  the Company as an SEC filer  considers its  financial  statements</pre><pre>issued when they are widely distributed to users, such as through filing them on</pre><pre>EDGAR.</pre><pre> </pre><pre>RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS</pre><pre> </pre><pre>     In May 2011,  the FASB  issued  the FASB  Accounting  Standards  Update No.</pre><pre>2011-04 "FAIR VALUE  MEASUREMENT"  ("ASU 2011-04").  This amendment and guidance</pre><pre>are  the  result  of the  work  by the  FASB  and the  IASB  to  develop  common</pre><pre>requirements for measuring fair value and for disclosing  information about fair</pre><pre>value  measurements  in accordance  with U.S. GAAP and  International  Financial</pre><pre>Reporting Standards (IFRSs).</pre><pre> </pre><pre>     This  update  does  not  modify  the   requirements  for  when  fair  value</pre><pre>measurements apply;  rather,  they generally represent  clarifications on how to</pre><pre>measure and disclose fair value under ASC 820, FAIR VALUE MEASUREMENT, including</pre><pre>the following revisions:</pre><pre> </pre><pre>     *    An  entity  that  holds a group  of  financial  assets  and  financial</pre><pre>          liabilities  whose market risk (that is, interest rate risk,  currency</pre><pre>          risk, or other price risk) and credit risk are managed on the basis of</pre><pre>          the  entity's  net risk  exposure  may apply an  exception to the fair</pre><pre>          value  requirements  in ASC  820 if  certain  criteria  are  met.  The</pre><pre>          exception  allows  such  financial  instruments  to be measured on the</pre><pre>          basis of the reporting  entity's net,  rather than gross,  exposure to</pre><pre>          those risks.</pre><pre> </pre><pre>     *    In the absence of a Level 1 input,  a reporting  entity  should  apply</pre><pre>          premiums  or  discounts  when  market  participants  would  do so when</pre><pre>          pricing the asset or liability consistent with the unit of account.</pre><pre> </pre><pre>     *    Additional disclosures about fair value measurements.</pre><pre> </pre><pre>     The  amendments  in this  Update  are to be applied  prospectively  and are</pre><pre>effective for public entity during  interim and annual periods  beginning  after</pre><pre>December 15, 2011.</pre><pre> </pre><pre>     In June 2011,  the FASB  issued the FASB  Accounting  Standards  Update No.</pre><pre>2011-05  "COMPREHENSIVE INCOME ("ASU 2011-05"),  which was the result of a joint</pre><pre>project with the IASB and amends the guidance in ASC 220,  COMPREHENSIVE INCOME,</pre><pre>by eliminating the option to present  components of other  comprehensive  income</pre><pre>(OCI) in the statement of stockholders'  equity.  Instead,  the new guidance now</pre><pre>gives  entities  the option to present all  non-owner  changes in  stockholders'</pre><pre>equity either as a single continuous statement of comprehensive income or as two</pre><pre>separate but consecutive statements.  Regardless of whether an entity chooses to</pre><pre>present comprehensive income in a single continuous statement or in two separate</pre><pre>but  consecutive  statements,  the  amendments  require  entities to present all</pre><pre>reclassification adjustments from OCI to net income on the face of the statement</pre><pre>of comprehensive income.</pre><pre> </pre><pre>     The  amendments  in this Update should be applied  retrospectively  and are</pre><pre>effective for public entity for fiscal years,  and interim  periods within those</pre><pre>years, beginning after December 15, 2011.</pre><pre> </pre><pre>     Management  does not believe that any other  recently  issued,  but not yet</pre><pre>effective accounting pronouncements, if adopted, would have a material effect on</pre><pre>the accompanying financial statements.</pre>

<pre>NOTE 3 - GOING CONCERN</pre><pre> </pre><pre>     The  accompanying  consolidated  financial  statements  have been  prepared</pre><pre>assuming that the Company will continue as a going concern.  As reflected in the</pre><pre>accompanying  consolidated  financial  statements,  the  Company  had a  deficit</pre><pre>accumulated  during the development  stage at September 30, 2011, a net loss and</pre><pre>net cash used in  operating  activities  for the  period  from  April  11,  2011</pre><pre>(inception) through September 30, 2011.</pre><pre> </pre><pre>     While the  Company  is  attempting  to  commence  operations  and  generate</pre><pre>sufficient revenues, the Company's cash position may not be sufficient enough to</pre><pre>support the Company's daily operations.  Management  intends to raise additional</pre><pre>funds by way of a public  or  private  offering.  Management  believes  that the</pre><pre>actions  presently  being  taken to  further  implement  its  business  plan and</pre><pre>generate sufficient revenues provide the opportunity for the Company to continue</pre><pre>as a going concern.  While the Company believes in the viability of its strategy</pre><pre>to commence  operations and generate  sufficient  revenues and in its ability to</pre><pre>raise additional funds,  there can be no assurances to that effect.  The ability</pre><pre>of the Company to continue as a going  concern is dependent  upon the  Company's</pre><pre>ability to further implement its business plan and generate sufficient revenues.</pre><pre> </pre><pre>     The consolidated  financial  statements do not include any adjustments that</pre><pre>might be necessary if the Company is unable to continue as a going concern.</pre><pre> </pre>

<pre>NOTE 5 - RELATED PARTY TRANSACTIONS</pre><pre> </pre><pre>RELATED PARTIES</pre><pre> </pre><pre>     Related parties with whom the Company had transactions are:</pre><pre> </pre><pre>Related Parties                                Relationship</pre><pre>---------------                                ------------</pre><pre> </pre><pre>George Blankenbaker              President and major stockholder of the Company</pre><pre> </pre><pre>Leverage Investments LLC         An entity owned and controlled by president and</pre><pre>                                 major stockholder of the Company</pre><pre> </pre><pre>Growers  Synergy Pte Ltd.        An entity owned and controlled by president and</pre><pre>                                 major stockholder of the Company</pre><pre> </pre><pre>ADVANCES FROM STOCKHOLDER</pre><pre> </pre><pre>     From time to time, stockholders of the Company advance funds to the Company</pre><pre>for working capital purpose. Those advances are unsecured,  non-interest bearing</pre><pre>and due on demand.</pre><pre> </pre><pre>LEASE OF CERTAIN OFFICE SPACE FROM LEVERAGE INVESTMENTS, LLC</pre><pre> </pre><pre>     The Company leased certain office space with Leverage Investments,  LLC for</pre><pre>$500 per month on a month-to-month basis.</pre><pre> </pre><pre>CONSULTING SERVICES FROM GROWERS  SYNERGY PTE LTD.</pre><pre> </pre><pre>     Consulting  services  provided by Growers  Synergy Pte Ltd.  for the period</pre><pre>from April 11, 2011 (inception) through September 30, 2011 is as follows:</pre><pre> </pre><pre>                                                                  September 30,</pre><pre>                                                                      2011</pre><pre>                                                                    --------</pre><pre> </pre><pre>Consulting services received and consulting fees booked             $ 60,000</pre><pre>                                                                    --------</pre><pre> </pre><pre>                                                                    $ 60,000</pre><pre>                                                                    ========</pre>

<pre>NOTE 7 - STOCKHOLDERS' DEFICIT</pre><pre> </pre><pre>SHARES AUTHORIZED</pre><pre> </pre><pre>     Upon formation the total number of shares of common stock which the Company</pre><pre>is authorized to issue is One Hundred Million  (100,000,000)  shares,  par value</pre><pre>$.001 per share.</pre><pre> </pre><pre>COMMON STOCK</pre><pre> </pre><pre>     Immediately  before  the  Share  Exchange  Transaction,   the  Company  had</pre><pre>79,800,000 common shares issued and outstanding on June 23, 2011. Simultaneously</pre><pre>with the Closing of the Share Exchange Transaction, on the Closing Date, Mohanad</pre><pre>Shurrab,  a  shareholder  and,  as of the Closing  Date,  the  Company's  former</pre><pre>Director, President,  Treasurer and Secretary,  surrendered 33,000,000 shares of</pre><pre>the Company's common stock to the Company for cancellation.</pre><pre> </pre><pre>     As  a  result  of  the  Share  Exchange  Transaction,  the  Company  issued</pre><pre>12,000,000  common  shares  for  the  acquisition  of  100%  of the  issued  and</pre><pre>outstanding  shares of Stevia  Ventures  International  Ltd.  Of the  12,000,000</pre><pre>common shares issued in connection with the Share Exchange Agreement,  6,000,000</pre><pre>of  such  shares  are  being  held  in  escrow  ("Escrow  Shares")  pending  the</pre><pre>achievement  by the Company of certain  post-Closing  business  milestones  (the</pre><pre>"Milestones"),  pursuant to the terms of the Make Good Escrow Agreement, between</pre><pre>the  Company,  Greenberg  Traurig,  LLP,  as  escrow  agent  and  the  Ventures'</pre><pre>Stockholder (the "Escrow Agreement").</pre><pre> </pre><pre>     As of September  30, 2011,  none of the  6,000,000  Escrow  Shares had been</pre><pre>released to Ventures stockholder or the Company.</pre>

<pre>NOTE 9 - COMMITMENTS AND CONTINGENCIES</pre><pre> </pre><pre>MAKE GOOD AGREEMENT SHARES</pre><pre> </pre><pre>(I) NUMBER OF MAKE GOOD SHARES</pre><pre> </pre><pre>     On June 23, 2011, the Company issued  12,000,000  common shares for 100% of</pre><pre>the issued and  outstanding  shares of  Ventures  in  connection  with the Share</pre><pre>Exchange  Agreement.  Of the 12,000,000 common shares issued,  6,000,000 of such</pre><pre>shares  are being  held in escrow  pending  the  achievement  by the  Company of</pre><pre>certain  post-Closing  business milestones (the  "Milestones"),  pursuant to the</pre><pre>terms of the Escrow Agreement.</pre><pre> </pre><pre>(II) DURATION OF ESCROWAGREEMENT</pre><pre> </pre><pre>     The Make Good Escrow  Agreement  shall  terminate  on the sooner of (i) the</pre><pre>distribution of all the escrow shares, or (ii) December 31, 2013.</pre><pre> </pre><pre>(III) DISBURSEMENT OF MAKE GOOD SHARES</pre><pre> </pre><pre>     Upon  achievement  of any Milestone on or before the date  associated  with</pre><pre>such Milestone on Exhibit A, the Company shall promptly  provide  written notice</pre><pre>to the Escrow  Agent and the Selling  Shareholder  of such  achievement  (each a</pre><pre>"COMPLETION  NOTICE").  Upon the  passage  of any  Milestone  date set  forth on</pre><pre>Exhibit A for which the Company has not achieved the associated  Milestone,  the</pre><pre>Company  shall  promptly  provide  written  notice to the  Escrow  Agent and the</pre><pre>Selling   Shareholder  of  such  failure  to  achieve  the  milestone   (each  a</pre><pre>"NONCOMPLETION NOTICE").</pre><pre> </pre><pre>(IV) EXHIBIT A - SCHEDULE OF MILESTONES</pre><pre> </pre><pre>                                                                                              Number of Escrow</pre><pre>Milestone                                                            Completion Date              Shares</pre><pre>---------                                                            ---------------              ------</pre><pre> </pre><pre>(1)  Enter into exclusive international license agreement                                                 </pre><pre>     for all Agro Genesis intellectual property and products                                       </pre><pre>     as it applies to Stevia                                                                                 </pre><pre>(2)  Enter into cooperative  agreements to work with Vietnam                                    3,000,000          </pre><pre>     Institutes (a) Medical Date Plant Institute in Hanoi;                                        shares   </pre><pre>     (b)  Agricultural Science Institute of Northern                                           only if and </pre><pre>     Central Vietnam                                                                             when ALL  </pre><pre>(3)  Enter into farm management agreements with local growers         Within 180                 four (4)  </pre><pre>     including the Provincial and National projects;                  days of the               milestones                                                                   </pre><pre>(4)  Take over management of three existing nurseries                  Closing                   reached                                  </pre><pre> </pre><pre>                                                                       Within two  </pre><pre>                                                                      years of the              1,500,000</pre><pre>Achieve 100 Ha field trials and first test shipment of dry leaf       Closing Date                shares</pre><pre>                                                                      </pre><pre>                                                                       Within two</pre><pre>Leaf of test shipment to achieve minimum specs for contracted         years of the              1,500,000</pre><pre> base price (currently $2.00 per kilo)                                Closing Date                shares</pre><pre> </pre><pre>CONSULTING AGREEMENT - DORIAN BANKS</pre><pre> </pre><pre>     On July 1,  2011 the  Company  entered  into a  consulting  agreement  (the</pre><pre>"Consulting Agreement") with Dorian Banks (the "Consultant").</pre><pre> </pre><pre>(I) SCOPE OF SERVICES</pre><pre> </pre><pre>     Under  the terms of the  Consulting  Agreement,  the  Company  engaged  the</pre><pre>Consultant  to  provide  advice  in  general  business  development,   strategy,</pre><pre>assistance with new business and land acquisition, introductions, and assistance</pre><pre>with Public Relations ("PR") and Investor Relations ("IR").</pre><pre> </pre><pre>(II) TERM</pre><pre> </pre><pre>     The term of this Agreement  shall be six (6) months,  commencing on July 1,</pre><pre>2011 and continuing until December 31, 2011. This Agreement may be terminated by</pre><pre>either  the  Company  or the  Consultant  at any  time  prior  to the end of the</pre><pre>Consulting Period by giving thirty (30) days written notice of termination. Such</pre><pre>notice  may be given at any time for any  reason,  with or  without  cause.  The</pre><pre>Company will pay Consultant for all Service performed by Consultant  through the</pre><pre>date of termination.</pre><pre> </pre><pre>(III) COMPENSATION</pre><pre> </pre><pre>     The Company shall pay the Consultant a fee of $3,000.00 per month.</pre><pre> </pre><pre>CONSULTING AGREEMENT - DAVID CLIFTON</pre><pre> </pre><pre>     On July 1,  2011 the  Company  entered  into a  consulting  agreement  (the</pre><pre>"Consulting Agreement") with David Clifton ( "Clifton").</pre><pre> </pre><pre>(I) SCOPE OF SERVICES</pre><pre> </pre><pre>     Under the terms of the Consulting Agreement, the Company engaged Clifton to</pre><pre>introduce interested  investors to the Company,  advise the Company on available</pre><pre>financing  options and provide periodic updates on the stevia sector and provide</pre><pre>insights and strategies for the Company to undertake.</pre><pre> </pre><pre>(II) TERM</pre><pre> </pre><pre>     The term of this Agreement  shall be six (6) months,  commencing on July 1,</pre><pre>2011 and continuing until December 31, 2011. This Agreement may be terminated by</pre><pre>either the  Company  or  Clifton at any time prior to the end of the  consulting</pre><pre>period by giving thirty (30) days written notice of termination. Such notice may</pre><pre>be given at any time for any reason, with or without cause. The Company will pay</pre><pre>Clifton for all service performed by him through the date of termination.</pre><pre> </pre><pre>(III) COMPENSATION</pre><pre> </pre><pre>     The Company shall pay Clifton a fee of $3,000.00 per month.</pre><pre> </pre>

<pre>NOTE 10 - CONCENTRATIONS AND CREDIT RISK</pre><pre> </pre><pre>CUSTOMERS AND CREDIT CONCENTRATIONS</pre><pre> </pre><pre>     One (1) customer accounted for all of accounts  receivable at September 30,</pre><pre>2011 and all of the sales for the period from April 11, 2011 (inception) through</pre><pre>September  30, 2011. A reduction  in sales from or loss of such  customer  would</pre><pre>have a  material  adverse  effect on the  Company's  results of  operations  and</pre><pre>financial condition.</pre><pre> </pre><pre>VENDORS AND ACCOUNTS PAYABLE CONCENTRATIONS</pre><pre> </pre><pre>     Growers  Synergy Pte Ltd., an entity owned and  controlled by president and</pre><pre>significant  stockholder  of the Company  accounted  for 60.6% of the  Company's</pre><pre>accounts  payable at September 30, 2011 and provided all of the  Company's  farm</pre><pre>management  services  for the period  from April 11,  2011  (inception)  through</pre><pre>September 30, 2011.</pre><pre> </pre><pre>CREDIT RISK</pre><pre> </pre><pre>     Financial  instruments that potentially  subject the Company to significant</pre><pre>concentration of credit risk consist primarily of cash and cash equivalents.</pre><pre> </pre><pre>     As of September 30, 2011,  substantially all of the Company's cash and cash</pre><pre>equivalents  were  held by major  financial  institutions,  and the  balance  at</pre><pre>certain  accounts  exceeded the maximum amount  insured by the Federal  Deposits</pre><pre>Insurance Corporation ("FDIC").  However, the Company has not experienced losses</pre><pre>on these  accounts and  management  believes  that the Company is not exposed to</pre><pre>significant risks on such accounts.</pre>

<pre>NOTE 11 - SUBSEQUENT EVENTS</pre><pre> </pre><pre>     The Company has evaluated all events that occurred  after the balance sheet</pre><pre>date through the date when the financial  statements were issued to determine if</pre><pre>they must be reported.  The Management of the Company determined that there were</pre><pre>certain reportable subsequent events to be disclosed as follows:</pre><pre> </pre><pre>ENTRY INTO A MANAGEMENT  AND OFF-TAKE  AGREEMENT  WITH AN ENTITY  CONTROLLED  BY</pre><pre>PRESIDENT AND MAJOR STOCKHOLDER</pre><pre> </pre><pre>     On November 1, 2011,  the Company  entered into a  Management  and Off-Take</pre><pre>Agreement (the "Agreement") with Growers Synergy Pte Ltd. ("GSPL"),  a Singapore</pre><pre>corporation  owned and  controlled  by president  and major  stockholder  of the</pre><pre>Company.  Under the terms of the  Agreement,  the  Company  will  engage GSPL to</pre><pre>supervise the  Company's  farm  management  operations,  recommend  quality farm</pre><pre>management  programs for stevia  cultivation,  assist in the hiring of employees</pre><pre>and provide  training to help the Company  meet its  commercialization  targets,</pre><pre>develop successful models to propagate future agribusiness services, and provide</pre><pre>back-office and regional  logistical  support for the development of proprietary</pre><pre>stevia farm systems in Vietnam,  Indonesia and potentially other countries. GSPL</pre><pre>will provide  services for a term of two (2) years from the date of signing,  at</pre><pre>$20,000 per month.  The  Agreement  may be terminated by the Company upon 30 day</pre><pre>notice.  In connection  with the Agreement,  the parties agreed to enter into an</pre><pre>off-take  agreement  whereby GSPL agreed to purchase all of the non-stevia crops</pre><pre>produced at the Company's GSPL supervised farms.</pre><pre> </pre><pre>     Future minimum payments required under this agreement were as follows:</pre><pre> </pre><pre>Year ending December 31:</pre><pre>------------------------</pre><pre>2012 (remainder of the fiscal year)                               $100,000</pre><pre>2013                                                               240,000</pre><pre>2014                                                               140,000</pre><pre>                                                                  --------</pre><pre> </pre><pre>                                                                  $480,000</pre><pre>                                                                  ========</pre>

<pre>NOTE 4 - WEBSITE DEVELOPMENT COSTS</pre><pre> </pre><pre>     Website development costs, stated at cost, less accumulated amortization at</pre><pre>September 30, 2011, consisted of the following:</pre><pre> </pre><pre>                                                                  September 30,</pre><pre>                                                                      2011</pre><pre>                                                                    --------</pre><pre>     Website development costs                                      $  5,315</pre><pre>     Accumulated amortization                                           (267)</pre><pre>                                                                    --------</pre><pre> </pre><pre>                                                                    $  5,048</pre><pre>                                                                    ========</pre><pre> </pre><pre>AMORTIZATION EXPENSE</pre><pre> </pre><pre>     Amortization   expense  was  $267  for  the  period  from  April  11,  2011</pre><pre>(inception) through September 30, 2011.</pre> <pre>NOTE 6 - CONVERTIBLE NOTES PAYABLE</pre><pre> </pre><pre>     On February 14, 2011, the Company  issued a convertible  note in the amount</pre><pre>of  $250,000  with  interest  at 10% per annum due one (1) year from the date of</pre><pre>issuance.</pre><pre> </pre><pre>     On June 23, 2011,  the Company  issued a convertible  note in the amount of</pre><pre>$100,000  with  interest  at 10% per  annum  due one (1)  year  from the date of</pre><pre>issuance.</pre><pre> </pre><pre>     The notes may be  converted  into common  shares of the Company  should the</pre><pre>Company  complete a private  placement with gross proceeds of at least $100,000.</pre><pre>The conversion  price shall be the same as the private  placement price on a per</pre><pre>share basis.</pre><pre> </pre><pre>     As of  September  30,  2011,  the  Company  did not  complete  any  private</pre><pre>placement.</pre> <pre>NOTE 8 - RESEARCH AND DEVELOPMENT</pre><pre> </pre><pre>AGRIBUSINESS DEVELOPMENT AGREEMENT - AGRO GENESIS PTE LTD.</pre><pre> </pre><pre>     On July 16,  2011,  the Company  entered into an  Agribusiness  Development</pre><pre>Agreement (the "Agribusiness  Development Agreement") with Agro Genesis Pte Ltd.</pre><pre>("AGPL"),  a corporation  organized  under the laws of the Republic of Singapore</pre><pre>expiring two (2) years from the date of signing.</pre><pre> </pre><pre>     Under  the  terms of the  Agreement,  the  Company  engaged  AGPL to be the</pre><pre>Company's  technology provider consultant for stevia propagation and cultivation</pre><pre>in Vietnam,  and potentially other countries for a period of two (2) years. AGPL</pre><pre>will be tasked with developing stevia propagation and cultivation  technology in</pre><pre>Vietnam,  recommend quality agronomic programs for stevia  cultivation,  harvest</pre><pre>and post harvest,  alert findings on stevia propagation and cultivation that may</pre><pre>impact  profitability  and  develop a  successful  model in Vietnam  that can be</pre><pre>replicated  elsewhere  (the  "Project").  The Project  will be on-site at stevia</pre><pre>fields  in  Vietnam  and will  have a term of at least  two (2)  years.  For its</pre><pre>services,  AGPL could  receive a fee of up to 275,000  Singapore  dollars,  plus</pre><pre>related  expenses  estimated  at  $274,000  as  specified  in  Appendix A to the</pre><pre>Agribusiness  Development  Agreement.  Additionally,  the Company will be AGPL's</pre><pre>exclusive  distributor for AGPL's G-Farm system (a novel crop production system)</pre><pre>for stevia growing resulting from the Project. AGPL will receive a commission of</pre><pre>no less than 2% of the price paid for crops  other than  stevia,  from  cropping</pre><pre>systems  that  utilize  the  G-Farm  system  resulting  from  the  Project.  All</pre><pre>technology-related  patents  resulting from the Project will be jointly owned by</pre><pre>AGPL and the  Company,  with the Company  holding a right of first offer for the</pre><pre>use and distribution rights to registered patents resulting from the Project.</pre><pre> </pre><pre>     On August 26, 2011, in accordance  with Appendix A , 3(a),  the Company and</pre><pre>AGPL have  mutually  agreed to add to the current  Project  budget  $100,000 per</pre><pre>annum  for  one,  on-site  resident  AGPL  expert  for 2 (two)  years  effective</pre><pre>September  1, 2011,  or $200,000 in  aggregate  for the term of the  contract as</pre><pre>specified in Appendix C. In-country  accommodation  for the resident expert will</pre><pre>be born  separately by the Company and is excluded  from the above  amount.  The</pre><pre>expert,  Dr. Cho,  Young-Cheol,  Director,  Life Sciences has been appointed and</pre><pre>will commence on September 1, 2011.</pre><pre> </pre><pre>     Future  minimum  payments  required  under  the  Agribusiness   Development</pre><pre>Agreement as amended were as follows:</pre><pre> </pre><pre>                                                                                </pre><pre> </pre><pre>                                  Under Appendix A         Under                                      </pre><pre>                                           Equivalent    Appendix C     TOTAL                                        </pre><pre>Fiscal year ending March 31      SG$          in $           $            $                                     </pre><pre>---------------------------    --------     --------      --------     --------</pre><pre>2012 (remainder of the                                  </pre><pre> fiscal year)                    49,500     $ 38,024      $ 50,000     $ 88,204  </pre><pre>2013                             99,000       76,408       100,000      176,408</pre><pre>2014                             44,000       33,959        25,000       58,959</pre><pre>                               --------     --------      --------     --------</pre><pre>                                                        </pre><pre>Total                           192,500      148,571       175,000      323,571</pre><pre>                               ========     ========      ========     ========</pre> 79800000 79800 -198088 0 -118288 -33000000 -33000 33000 0 0 0 0 0 -247367 -247367 6000000 6000 -5900 0 100 52800000 52800 -170988 -247367 -365555 0001439813 2011-04-01 2011-09-30 0001439813 2011-10-31 0001439813 2011-09-30 0001439813 2011-04-12 2011-09-30 0001439813 2011-07-01 2011-09-30 0001439813 2011-04-10 0001439813 us-gaap:CapitalUnitsMember 2011-04-11 0001439813 us-gaap:CommonStockMember 2011-04-11 0001439813 us-gaap:AdditionalPaidInCapitalMember 2011-04-11 0001439813 us-gaap:RetainedEarningsMember 2011-04-11 0001439813 us-gaap:ParentMember 2011-04-11 0001439813 us-gaap:CapitalUnitsMember 2011-04-12 2011-09-30 0001439813 us-gaap:CommonStockMember 2011-04-12 2011-09-30 0001439813 us-gaap:AdditionalPaidInCapitalMember 2011-04-12 2011-09-30 0001439813 us-gaap:RetainedEarningsMember 2011-04-12 2011-09-30 0001439813 us-gaap:ParentMember 2011-04-12 2011-09-30 0001439813 us-gaap:CapitalUnitsMember 2011-09-30 0001439813 us-gaap:CommonStockMember 2011-09-30 0001439813 us-gaap:AdditionalPaidInCapitalMember 2011-09-30 0001439813 us-gaap:RetainedEarningsMember 2011-09-30 0001439813 us-gaap:ParentMember 2011-09-30 iso4217:USD shares iso4217:USD shares EX-101.SCH 7 stev-20110930.xsd 000130 - 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WEBSITE DEVELOPMENT COSTS Statement [Line Items] CONCENTRATIONS AND CREDIT RISK CONVERTIBLE NOTES PAYABLE CURRENT LIABILITIES Document Fiscal Period Focus Entity Common Stock, Shares Outstanding Website development costs {1} Website development costs Accounts payable {1} Accounts payable TOTAL OTHER (INCOME) EXPENSE IncomeStatementAbstract Accounts receivable Entity Well-known Seasoned Issuer COMMITMENTS AND CONTINGENCIES {1} COMMITMENTS AND CONTINGENCIES NET CASH PROVIDED BY FINANCING ACTIVITIES Accrued expenses {1} Accrued expenses Accounts receivable {1} Accounts receivable Common shares deemed issued in reverse acquisition Number of shares of stock issued during the period in reverse acquisition. Statement, Equity Components [Axis] NET LOSS Interest expense Professional fees Accumulated amortization Accumulated depreciation of website development costs as on the balance sheet date. TOTAL CURRENT ASSETS RELATED PARTY TRANSACTIONS {1} RELATED PARTY TRANSACTIONS Advances from president and stockholder The amount received as an advance from President and stockholder. NET CASH USED IN OPERATING ACTIVITIES Convertible notes payable Document Type CONCENTRATIONS AND CREDIT RISK {1} CONCENTRATIONS AND CREDIT RISK WEBSITE DEVELOPMENT COSTS {1} WEBSITE DEVELOPMENT COSTS The entire disclosure related to website development for the reporting period. ORGANIZATION AND OPERATIONS Net change in cash Equity Component NET LOSS PER COMMON SHARE Basic and diluted TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT Cash {1} Cash Cash at beginning of period Cash at end of period CONVERTIBLE NOTES PAYABLE {1} CONVERTIBLE NOTES PAYABLE The entire disclosure related to the convertible notes payable for the reporting period. OTHER (INCOME) EXPENSE OPERATING EXPENSES: Revenues earned during the development stage Common stock, par value Accrued expenses Accounts payable Prepaid expenses RESEARCH AND DEVELOPMENT CASH FLOWS FROM FINANCING ACTIVITIES: Common stock, shares authorized WEBSITE DEVELOPMENT COSTS, NET Website development costs net of accumulated depreciation as on the balance sheet date. Entity Voluntary Filers SUBSEQUENT EVENTS {1} SUBSEQUENT EVENTS COMMITMENTS AND CONTINGENCIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES {1} SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Amortization expense CASH FLOWS FROM OPERATING ACTIVITIES: Common shares cancelled in reverse acquisition Number of shares of stock cancelled during the period in reverse acquisition. 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GOING CONCERN	6 Months Ended
Sep. 30, 2011
GOING CONCERN
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying consolidated financial statements, the Company had a deficit accumulated during the development stage at September 30, 2011, a net loss and net cash used in operating activities for the period from April 11, 2011 (inception) through September 30, 2011. While the Company is attempting to commence operations and generate sufficient revenues, the Company's cash position may not be sufficient enough to support the Company's daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate sufficient revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate sufficient revenues. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

GOING CONCERN

6 Months Ended

Sep. 30, 2011

GOING CONCERN

GOING CONCERN

NOTE 3 - GOING CONCERN

     The  accompanying  consolidated  financial  statements  have been  prepared

assuming that the Company will continue as a going concern.  As reflected in the

accompanying  consolidated  financial  statements,  the  Company  had a  deficit

accumulated  during the development  stage at September 30, 2011, a net loss and

net cash used in  operating  activities  for the  period  from  April  11,  2011

(inception) through September 30, 2011.

     While the  Company  is  attempting  to  commence  operations  and  generate

sufficient revenues, the Company's cash position may not be sufficient enough to

support the Company's daily operations.  Management  intends to raise additional

funds by way of a public  or  private  offering.  Management  believes  that the

actions  presently  being  taken to  further  implement  its  business  plan and

generate sufficient revenues provide the opportunity for the Company to continue

as a going concern.  While the Company believes in the viability of its strategy

to commence  operations and generate  sufficient  revenues and in its ability to

raise additional funds,  there can be no assurances to that effect.  The ability

of the Company to continue as a going  concern is dependent  upon the  Company's

ability to further implement its business plan and generate sufficient revenues.

     The consolidated  financial  statements do not include any adjustments that

might be necessary if the Company is unable to continue as a going concern.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
6 Months Ended
Sep. 30, 2011
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION - UNAUDITED INTERIM FINANCIAL INFORMATION

     The accompanying unaudited interim financial statements and related notes
have been prepared in accordance with accounting principles generally accepted
in the United States of America ("U.S. GAAP") for interim financial information,
and with the rules and regulations of the United States Securities and Exchange
Commission ("SEC") to Form 10-Q and Article 8 of Regulation S-X. Accordingly,
they do not include all of the information and footnotes required by U.S. GAAP
for complete financial statements. The unaudited interim financial statements
furnished reflect all adjustments (consisting of normal recurring accruals)
which are, in the opinion of management, necessary to a fair statement of the
results for the interim periods presented. Interim results are not necessarily
indicative of the results for the full year. These financial statements should
be read in conjunction with the financial statements of the Company for the
period from April 11, 2011 (inception) through April 30, 2011 and notes thereto
contained in the Company's Report on Form 8-K as filed with the SEC on June 29,
2011.

PRINCIPLES OF CONSOLIDATION

     The consolidated financial statements include all accounts of Ventures as
of September 30, 2011 and for the period from April 11, 2011 (inception) through
September 30, 2011 and all accounts of Stevia as of September 30, 2011 and for
the period from June 23, 2011 (date of acquisition) through September 30, 2011.
All inter-company balances and transactions have been eliminated.

DEVELOPMENT STAGE COMPANY

     The Company is a development stage company as defined by section 915-10-20
of the Financial Accounting Standards Board ("FASB") Accounting Standards
Codification. Although the Company has recognized some nominal amount of
revenues since inception, the Company is still devoting substantially all of its
efforts on establishing the business and, therefore, still qualifies as a
development stage company. All losses accumulated since inception have been
considered as part of the Company's development stage activities.

USE OF ESTIMATES AND ASSUMPTIONS

     The preparation of financial statements in conformity with 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.

     The Company's significant estimates and assumptions include the fair value
of financial instruments; the carrying value, recoverability and impairment of
long-lived assets, including the values assigned to and the estimated useful
lives of website development costs; interest rate; revenue recognized or
recognizable; sales returns and allowances; foreign currency exchange rate;
income tax rate, income tax provision and valuation allowance of deferred tax
assets; and the assumption that the Company will continue as a going concern.
Those significant accounting estimates or assumptions bear the risk of change
due to the fact that there are uncertainties attached to those estimates or
assumptions, and certain estimates or assumptions are difficult to measure or
value.

     Management bases its estimates on historical experience and on various
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.

     Management regularly reviews its estimates utilizing currently available
information, changes in facts and circumstances, historical experience and
reasonable assumptions. After such reviews, and if deemed appropriate, those
estimates are adjusted accordingly. Actual results could differ from those
estimates.

FAIR VALUE OF FINANCIAL INSTRUMENTS

     The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards
Codification ("Paragraph 820-10-35-37") to measure the fair value of its
financial instruments and paragraph   825-10-50-10 of the FASB Accounting
Standards Codification for disclosures about fair value of its financial
instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair
value in accounting principles generally accepted in the United States of
America (U.S. GAAP), and expands disclosures about fair value measurements. To
increase consistency and comparability in fair value measurements and related
disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which
prioritizes the inputs to valuation techniques used to measure fair value into
three (3) broad levels. The three (3) levels of fair value hierarchy defined by
Paragraph 820-10-35-37 are described below:

Level 1    Quoted market prices available in active markets for identical assets
          or liabilities as of the reporting date.

Level 2    Pricing inputs other than quoted prices in active markets included
           in Level 1, which are either directly or indirectly observable as of
           the reporting date.

Level 3   Pricing inputs that   are generally   observable inputs and not
           corroborated by market data.

     Financial assets are considered Level 3 when their fair values are
determined using pricing models, discounted cash flow methodologies or similar
techniques and at least one significant   model   assumption or input is
unobservable.

     The fair value hierarchy gives the highest priority to quoted prices
(unadjusted) in active markets for identical assets or liabilities and the
lowest priority to unobservable inputs. If the inputs used to measure the
financial assets and liabilities fall within more than one level described
above, the categorization is based on the lowest level input that is significant
to the fair value measurement of the instrument.

     The carrying amounts of the Company's financial assets and liabilities,
such as cash, accounts receivable, prepaid expenses, accounts payable and
accrued expenses, approximate their fair values because of the short maturity of
these instruments.

     The Company's convertible notes payable approximates the fair value of such
instrument based upon management's best estimate of interest rates that would be
available to the Company for similar financial arrangements at September 30,
2011.

     Transactions involving related parties cannot be presumed to be carried out
on an arm's-length   basis, as the requisite   conditions of competitive,
free-market dealings may not exist. Representations about transactions with
related parties, if made, shall not imply that the related party transactions
were consummated on terms equivalent to those that prevail in arm's-length
transactions unless such representations can be substantiated.

     It is not however, practical to determine the fair value of advances from
stockholders due to their related party nature.

CARRYING VALUE, RECOVERABILITY AND IMPAIRMENT OF LONG-LIVED ASSETS

     The Company has adopted paragraph 360-10-35-17 of the FASB Accounting
Standards Codification for its long-lived assets. The Company's long-lived
assets, which include website development costs, are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying amount of
an asset may not be recoverable.

     The Company assesses the recoverability of its long-lived assets by
comparing the projected undiscounted net cash flows associated with the related
long-lived asset or group of long-lived assets over their remaining estimated
useful lives against their respective carrying amounts. Impairment, if any, is
based on the excess of the carrying amount over the fair value of those assets.
Fair value is generally determined using the asset's expected future discounted
cash flows or market value, if readily determinable. If long-lived assets are
determined to be recoverable, but the newly determined remaining estimated
useful lives are shorter than originally estimated, the net book values of the
long-lived assets are depreciated over the newly determined remaining estimated
useful lives.

     The Company considers the following to be some examples of important
indicators   that may   trigger   an   impairment   review:   (i)   significant
under-performance or losses of assets relative to expected historical or
projected future operating results; (ii) significant changes in the manner or
use of assets or in the Company's overall strategy with respect to the manner or
use of the acquired assets or changes in the Company's overall business
strategy; (iii) significant negative industry or economic trends; (iv) increased
competitive pressures; (v) a significant decline in the Company's stock price
for a sustained period of time; and (vi) regulatory changes. The Company
evaluates acquired assets for potential impairment indicators at least annually
and more frequently upon the occurrence of such events.

     The key assumptions used in management's estimates of projected cash flow
deal largely with forecasts of sales levels and gross margins. These forecasts
are typically based on historical   trends and take into account recent
developments as well as management's plans and intentions. Other factors, such
as increased competition or a decrease in the desirability of the Company's
products or services, could lead to lower projected sales levels, which would
adversely impact cash flows. A significant change in cash flows in the future
could result in an impairment of long lived assets.

     The impairment charges, if any, is included in operating expenses in the
accompanying consolidated statements of income and comprehensive income (loss).

FISCAL YEAR END

     The Company elected March 31 as its fiscal year ending date.

CASH EQUIVALENTS

     The Company considers all highly liquid investments with maturities of
three months or less at the time of purchase to be cash equivalents.

ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

     Accounts receivable are recorded at the invoiced amount, net of an
allowance for doubtful accounts. The Company follows paragraph 310-10-50-9 of
the FASB Accounting Standards Codification to estimate the allowance for
doubtful accounts. The Company performs on-going credit evaluations of its
customers and adjusts credit limits based upon payment history and the
customer's current credit worthiness, as determined by the review of their
current credit information; and determines the allowance for doubtful accounts
based on historical write-off experience, customer specific facts and economic
conditions.

     Outstanding account balances are reviewed individually for collectability.
The allowance for doubtful accounts is the Company's best estimate of the amount
of probable credit losses in the Company's existing accounts receivable. Bad
debt expense is included in general and administrative expenses, if any.
Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards Codification
account balances are charged off against the allowance after all means of
collection have been exhausted and the potential for recovery is considered
remote. The Company has adopted paragraph 310-10-50-6 of the FASB Accounting
Standards Codification and determine when receivables are past due or delinquent
based on how recently payments have been received.

     There was no allowance for doubtful accounts at September 30, 2011.

     The Company does not have any off-balance-sheet credit exposure to its
customers.

WEBSITE DEVELOPMENT COSTS

     Website development costs are stated at cost less accumulated amortization.
The cost of the website development is amortized on a straight-line basis over
its estimated useful life of five (5) years. Upon becoming fully amortized, the
related cost and accumulated amortization are removed from the accounts.

RELATED PARTIES

     The Company follows subtopic 850-10 of the FASB Accounting Standards
Codification for the identification of related parties and disclosure of related
party transactions.

     Pursuant to Section 850-10-20 the related parties include a. affiliates of
the Company; b. entities for which investments in their equity securities would
be required, absent the election of the fair value option under the Fair Value
Option Subsection of Section 825-10-15, to be accounted for by the equity method
by the investing entity; c. trusts for the benefit of employees, such as pension
and profit-sharing trusts that are managed by or under the trusteeship of
management; d.principal owners of the Company; e. management of the Company; f.
other parties with which the Company may deal if one party controls or can
significantly influence the management or operating policies of the other to an
extent that one of the transacting parties might be prevented from fully
pursuing its own separate interests; and g. other parties that can significantly
influence the management or operating policies of the transacting parties or
that have an ownership interest in one of the transacting parties and can
significantly influence the other to an extent that one or more of the
transacting parties might be prevented from fully pursuing its own separate
interests.

     The financial statements shall include disclosures of material related
party transactions, other than compensation arrangements, expense allowances,
and other similar items in the ordinary course of business. However, disclosure
of transactions that are eliminated in the preparation of consolidated or
combined financial statements is not required in those statements.   The
disclosures shall include: a. the nature of the relationship(s) involvedb.
description of the transactions, including transactions to which no amounts or
nominal amounts were ascribed, for each of the periods for which income
statements are presented, and such other information deemed necessary to an
understanding of the effects of the transactions on the financial statements; c.
the dollar amounts of transactions for each of the periods for which income
statements are presented and the effects of any change in the method of
establishing the terms from that used in the preceding period; and d. mounts due
from or to related parties as of the date of each balance sheet presented and,
if not otherwise apparent, the terms and manner of settlement.

COMMITMENT AND CONTINGENCIES

     The Company follows subtopic 450-20 of the FASB Accounting Standards
Codification to report accounting for contingencies. Certain conditions may
exist as of the date the consolidated financial statements are issued, which may
result in a loss to the Company but which will only be resolved when one or more
future events occur or fail to occur. The Company assesses such contingent
liabilities, and such assessment inherently involves an exercise of judgment. In
assessing loss contingencies related to legal proceedings that are pending
against the Company or unasserted claims that may result in such proceedings,
the Company evaluates the perceived merits of any legal proceedings or
unasserted claims as well as the perceived merits of the amount of relief sought
or expected to be sought therein.

     If the assessment of a contingency indicates that it is probable that a
material loss has been incurred and the amount of the liability can be
estimated, then the estimated liability would be accrued in the Company's
consolidated financial statements. If the assessment indicates that a potential
material loss contingency is not probable but is reasonably possible, or is
probable but cannot be estimated, then the nature of the contingent liability,
and an estimate of the range of possible losses, if determinable and material,
would be disclosed.

     Loss contingencies considered remote are generally not disclosed unless
they involve guarantees, in which case the guarantees would be disclosed.
Management does not believe, based upon information available at this time, that
these matters will have a material adverse effect on the Company's consolidated
financial position, results of operations or cash flows. However, there is no
assurance that such matters will not materially and adversely affect the
Company's business, financial position, and results of operations or cash flows.

REVENUE RECOGNITION

     The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards
Codification for revenue recognition. The Company recognizes revenue when it is
realized or realizable and earned. The Company considers revenue realized or
realizable and earned when all of the following criteria are met: (i) persuasive
evidence of an arrangement exists, (ii) the product has been shipped or the
services have been rendered to the customer, (iii) the sales price is fixed or
determinable, and (iv) collectability is reasonably assured.

RESEARCH AND DEVELOPMENT

     The Company follows paragraph 730-10-25-1 of the FASB Accounting Standards
Codification (formerly Statement of Financial Accounting Standards No. 2
"ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS") and paragraph 730-20-25-11 of
the FASB Accounting Standards Codification (formerly Statement of Financial
Accounting Standards No. 68 "RESEARCH AND DEVELOPMENT ARRANGEMENTS") for
research and development costs. Research and development costs are charged to
expense as incurred. Research and development costs consist primarily of
remuneration for research and development staff, depreciation and maintenance
expenses of research and development equipment, material and testing costs for
research and development as well as research and development arrangements with
unrelated third party research and development institutions. The research and
development arrangements usually involve one specific research and development
project for the development of a plant's growing protocol. Often times, the
Company makes non-refundable advances upon signing of these arrangements. The
Company adopted paragraph 730-20-25-13 and 730-20-35-1 of the FASB Accounting
Standards Codification (formerly Emerging Issues Task Force Issue No. 07-3
"ACCOUNTING FOR NONREFUNDABLE ADVANCE PAYMENTS FOR GOODS OR SERVICES TO BE USED
IN FUTURE RESEARCH AND DEVELOPMENT ACTIVITIES") for those non-refundable
advances. Non-refundable advance payments for goods or services that will be
used or rendered for future research and development activities are deferred and
capitalized. Such amounts are recognized as an expense as the related goods are
delivered or the related services are performed. The management continues to
evaluate whether the Company expect the goods to be delivered or services to be
rendered. If the management does not expect the goods to be delivered or
services to be rendered, the capitalized advance payment are charged to expense.

FOREIGN CURRENCY TRANSACTIONS

     The Company applies the guidelines as set out in Section 830-20-35 of the
FASB Accounting Standards   Codification ("Section 830-20-35") for foreign
currency transactions. Pursuant to Section 830-20-35 of the FASB Accounting
Standards   Codification,   foreign   currency   transactions are transactions
denominated in currencies other than U.S. Dollar, the Company's functional and
reporting currency. Foreign currency transactions may produce receivables or
payables that are fixed in terms of the amount of foreign currency that will be
received or paid. A change in exchange rates between the functional currency and
the currency in which a transaction is denominated increases or decreases the
expected amount of functional currency cash flows upon settlement of the
transaction. That increase or decrease in expected functional currency cash
flows is a foreign currency transaction gain or loss that generally shall be
included in determining net income for the period in which the exchange rate
changes. Likewise, a transaction gain or loss (measured from the transaction
date or the most recent intervening balance sheet date, whichever is later)
realized upon settlement of a foreign currency transaction generally shall be
included in determining net income for the period in which the transaction is
settled. The exceptions to this requirement for inclusion in net income of
transaction gains and losses pertain to certain intercompany transactions and to
transactions that are designated as, and effective as, economic hedges of net
investments and foreign currency commitments. Pursuant to Section 830-20-25 of
the FASB Accounting Standards Codification, the following shall apply to all
foreign currency transactions of an enterprise and its investees: (a) at the
date the transaction is recognized, each asset, liability, revenue, expense,
gain, or loss arising from the transaction shall be measured and recorded in the
functional currency of the recording entity by use of the exchange rate in
effect at that date as defined in section 830-10-20 of the FASB Accounting
Standards Codification; and (b) at each balance sheet date, recorded balances
that are denominated in currencies other than the functional currency or
reporting currency of the recording entity shall be adjusted to reflect the
current exchange rate.

STOCK-BASED COMPENSATION FOR OBTAINING EMPLOYEE SERVICES

     The Company accounts for its stock based compensation in which the Company
obtains employee services in share-based payment   transactions under the
recognition and measurement principles of the fair value recognition provisions
of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to
paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all
transactions in which goods or services are the consideration received for the
issuance of equity instruments are accounted for based on the fair value of the
consideration received or the fair value of the equity instrument issued,
whichever is more reliably measurable. The measurement date used to determine
the fair value of the equity instrument issued is the earlier of the date on
which the performance is complete or the date on which it is probable that
performance will occur.

     The fair value of each option award is estimated on the date of grant using
a Black-Scholes option-pricing valuation model. The ranges of assumptions for
inputs are as follows:

     *    The Company uses historical data to estimate employee termination
          behavior. The expected life of options granted is derived from
          paragraph 718-10-S99-1 of the FASB Accounting Standards Codification
          and represents the period of time the options are expected to be
          outstanding.

     *    The expected volatility is based on a combination of the historical
          volatility of the comparable companies' stock over the contractual
          life of the options.

     *    The risk-free interest rate is based on the U.S. Treasury yield curve
          in effect at the time of grant for periods within the contractual life
          of the option.

     *    The expected dividend yield is based on the Company's current dividend
          yield as the best estimate of projected dividend yield for periods
          within the contractual life of the option.

     The Company's policy is to recognize compensation cost for awards with only
service conditions and a graded vesting schedule on a straight-line basis over
the requisite service period for the entire award.

EQUITY INSTRUMENTS ISSUED TO PARTIES OTHER THAN EMPLOYEES FOR ACQUIRING GOODS OR
SERVICES

     The Company accounts for equity instruments issued to parties other than
employees for acquiring goods or services under guidance of section 505-50-30 of
the FASB Accounting Standards Codification ("Section 505-50-30").

     Pursuant to Section 505-50-30, all transactions in which goods or services
are the consideration received for the issuance of equity instruments are
accounted for based on the fair value of the consideration received or the fair
value of the equity instrument issued, whichever is more reliably measurable.
The measurement date used to determine the fair value of the equity instrument
issued is the earlier of the date on which the performance is complete or the
date on which it is probable that performance will occur.

     Pursuant to Paragraph 505-50-30-S99-1, if the Company receives a right to
receive   future   services in exchange for unvested,   forfeitable   equity
instruments, those equity instruments are treated as unissued for accounting
purposes until the future services are received (that is, the instruments are
not considered issued until they vest). Consequently, there would be no
recognition at the measurement date and no entry should be recorded.

INCOME TAXES

     The Company accounts for income taxes under Section 740-10-30 of the FASB
Accounting Standards Codification, which requires recognition of deferred tax
assets and liabilities for the expected future tax consequences of events that
have been included in the financial statements or tax returns. Under this
method, deferred tax assets and liabilities are based on the differences between
the financial statement and tax bases of assets and liabilities using enacted
tax rates in effect for the year in which the differences are expected to
reverse. Deferred tax assets are reduced by a valuation allowance to the extent
management concludes it is more likely than not that the assets will not be
realized. Deferred tax assets and liabilities are measured using enacted tax
rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax
assets and liabilities of a change in tax rates is recognized in the
consolidated statements of income and comprehensive income (loss) in the period
that includes the enactment date.

     The Company adopted section 740-10-25 of the FASB Accounting Standards
Codification   ("Section   740-10-25").    Section   740-10-25   addresses   the
determination of whether tax benefits claimed or expected to be claimed on a tax
return should be recorded in the financial statements. Under Section 740-10-25,
the Company may recognize the tax benefit from an uncertain tax position only if
it is more likely than not that the tax position will be sustained on
examination by the taxing authorities, based on the technical merits of the
position. The tax benefits recognized in the financial statements from such a
position should be measured based on the largest benefit that has a greater than
fifty (50) percent likelihood of being realized upon ultimate settlement.
Section 740-10-25 also provides guidance on de-recognition, classification,
interest and penalties on income taxes, accounting in interim periods and
requires increased disclosures.

     The estimated future tax effects of temporary differences between the tax
basis of assets and liabilities are reported in the accompanying consolidated
balance sheets, as well as tax credit carry-backs and carry-forwards. The
Company periodically reviews the recoverability of deferred tax assets recorded
on its consolidated balance sheets and provides valuation allowances as
management deems necessary.

     Management makes judgments as to the interpretation of the tax laws that
might be challenged upon an audit and cause changes to previous estimates of tax
liability.   In addition,   the Company   operates   within   multiple taxing
jurisdictions and is subject to audit in these jurisdictions. In management's
opinion, adequate provisions for income taxes have been made for all years. If
actual taxable income by tax jurisdiction varies from estimates, additional
allowances or reversals of reserves may be necessary.

     The Company had no material adjustments to its liabilities for unrecognized
income tax benefits according to the provisions of Section 740-10-25.

LIMITATION ON UTILIZATION OF NOLS DUE TO CHANGE IN CONTROL

     Pursuant to the Internal Revenue Code Section 382 ("Section 382"), certain
ownership changes may subject the NOL's to annual limitations which could reduce
or defer the NOL. Section 382 imposes limitations on a corporation's ability to
utilize NOLs if it experiences an "ownership change." In general terms, an
ownership change may result from transactions increasing the ownership of
certain stockholders in the stock of a corporation by more than 50 percentage
points over a three-year period. In the event of an ownership change,
utilization of the NOLs would be subject to an annual limitation under Section
382 determined by multiplying the value of its stock at the time of the
ownership change by the applicable long-term tax-exempt rate. Any unused annual
limitation may be carried over to later years. The imposition of this limitation
on its ability to use the NOLs to offset future taxable income could cause the
Company to pay U.S. federal income taxes earlier than if such limitation were
not in effect and could cause such NOLs to expire unused, reducing or
eliminating the benefit of such NOLs.

NET INCOME (LOSS) PER COMMON SHARE

     Net income (loss) per common share is computed pursuant to section
260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss)
per common share is computed by dividing net income (loss) by the weighted
average number of shares of common stock outstanding during the period. Diluted
net income (loss) per common share is computed by dividing net income (loss) by
the weighted   average number of shares of common stock and potentially
outstanding shares of common stock during the period to reflect the potential
dilution that could occur from common shares issuable through contingent shares
issuance arrangement, stock options or warrants.

     The following table shows the potentially outstanding dilutive common
shares excluded from the diluted net income (loss) per common share calculation
for the period from April 11, 2011 (inception) through September 30, 2011 as
they were anti-dilutive:

Potentially outstanding dilutive common shares
                                                                     For the
                                                                   Period from
                                                                 April 11, 2011
                                                                   (inception)
                                                                     through
                                                                  September 30,
                                                                      2011
                                                                   ----------
Make Good Escrow Agreement shares issued and held with the
escrow agent on June 23, 2011 in connection with the
Share Exchange Agreement   pending the achievement by
the Company of certain post-Closing business milestones
(the "Milestones").                                                6,000,000

Sub-total - Make Good Escrow Agreement shares                       6,000,000
                                                                   ----------

Total potentially outstanding dilutive common shares                6,000,000
                                                                   ==========

CASH FLOWS REPORTING

     The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards
Codification for cash flows reporting, classifies cash receipts and payments
according to whether they stem from operating,   investing, or financing
activities and provides definitions of each category, and uses the indirect or
reconciliation method ("Indirect method") as defined by paragraph 230-10-45-25
of the FASB Accounting Standards Codification to report net cash flow from
operating activities by adjusting net income to reconcile it to net cash flow
from operating activities by removing the effects of (a) all deferrals of past
operating cash receipts and payments and all accruals of expected future
operating cash receipts and payments and (b) all items that are included in net
income that do not affect operating cash receipts and payments. The Company
reports the reporting currency equivalent of foreign currency cash flows, using
the current exchange rate at the time of the cash flows and the effect of
exchange rate changes on cash held in foreign currencies is reported as a
separate item in the reconciliation of beginning and ending balances of cash and
cash equivalents and separately provides information about investing and
financing activities not resulting in cash receipts or payments in the period
pursuant to   paragraph   830-230-45-1   of the FASB   Accounting   Standards
Codification.

SUBSEQUENT EVENTS

     The Company follows the guidance in Section 855-10-50 of the FASB
Accounting Standards Codification for the disclosure of subsequent events. The
Company will evaluate subsequent events through the date when the financial
statements are issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards
Codification, the Company as an SEC filer considers its financial statements
issued when they are widely distributed to users, such as through filing them on
EDGAR.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

   In May 2011, the FASB issued the FASB Accounting Standards Update No.
2011-04 "FAIR VALUE MEASUREMENT" ("ASU 2011-04"). This amendment and guidance
are the result of the work by the FASB and the IASB to develop common
requirements for measuring fair value and for disclosing information about fair
value measurements in accordance with U.S. GAAP and International Financial
Reporting Standards (IFRSs).

     This update does not modify the   requirements for when fair value
measurements apply; rather, they generally represent clarifications on how to
measure and disclose fair value under ASC 820, FAIR VALUE MEASUREMENT, including
the following revisions:

     *    An entity that holds a group of financial assets and financial
          liabilities whose market risk (that is, interest rate risk, currency
          risk, or other price risk) and credit risk are managed on the basis of
          the entity's net risk exposure may apply an exception to the fair
          value requirements in ASC 820 if certain criteria are met. The
          exception allows such financial instruments to be measured on the
          basis of the reporting entity's net, rather than gross, exposure to
          those risks.

     *    In the absence of a Level 1 input, a reporting entity should apply
          premiums or discounts when market participants would do so when
          pricing the asset or liability consistent with the unit of account.

   *    Additional disclosures about fair value measurements.

     The amendments in this Update are to be applied prospectively and are
effective for public entity during interim and annual periods beginning after
December 15, 2011.

     In June 2011, the FASB issued the FASB Accounting Standards Update No.
2011-05 "COMPREHENSIVE INCOME ("ASU 2011-05"), which was the result of a joint
project with the IASB and amends the guidance in ASC 220, COMPREHENSIVE INCOME,
by eliminating the option to present components of other comprehensive income
(OCI) in the statement of stockholders' equity. Instead, the new guidance now
gives entities the option to present all non-owner changes in stockholders'
equity either as a single continuous statement of comprehensive income or as two
separate but consecutive statements. Regardless of whether an entity chooses to
present comprehensive income in a single continuous statement or in two separate
but consecutive statements, the amendments require entities to present all
reclassification adjustments from OCI to net income on the face of the statement
of comprehensive income.

     The amendments in this Update should be applied retrospectively and are
effective for public entity for fiscal years, and interim periods within those
years, beginning after December 15, 2011.

     Management does not believe that any other recently issued, but not yet
effective accounting pronouncements, if adopted, would have a material effect on
the accompanying financial statements.
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The entire disclosure for all significant accounting policies of the reporting entity.
+ References
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-Publisher FASB

-Name Accounting Standards Codification

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-Publisher AICPA

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Consolidated Balance Sheet (USD $)
Sep. 30, 2011
CURRENT ASSETS
Cash $ 76,629
Accounts receivable 1,300
Prepaid expenses 5,527
TOTAL CURRENT ASSETS 83,456
WEBSITE DEVELOPMENT COSTS
Website development costs 5,315
Accumulated amortization (267)
WEBSITE DEVELOPMENT COSTS, NET 5,048
TOTAL ASSETS 88,504
CURRENT LIABILITIES
Accounts payable 26,043
Accounts payable - related party 40,000
Accrued expenses 19,078
Advances from president and significant stockholder 18,938
Convertible notes payable 350,000
TOTAL CURRENT LIABILITIES 454,059
STOCKHOLDERS' DEFICIT
Common stock at $0.001 par value: 100,000,000 shares authorized, 52,800,000 shares issued and outstanding 52,800
Additional paid-in capital (170,988)
Deficit accumulated during the development stage (247,367)
TOTAL STOCKHOLDERS' DEFICIT (365,555)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 88,504
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Sep. 30, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
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Prepaid expenses (5,527)
Accounts payable (69,715)
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NET CASH USED IN OPERATING ACTIVITIES (271,254)
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Website development costs (5,315)
Cash received from reverse acquisition 3,198
NET CASH USED IN INVESTING ACTIVITIES (2,117)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from president and stockholder 350,000
NET CASH PROVIDED BY FINANCING ACTIVITIES 350,000
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Cash at end of period 76,629
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Income tax paid $ 0
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ORGANIZATION AND OPERATIONS
6 Months Ended
Sep. 30, 2011
ORGANIZATION AND OPERATIONS
ORGANIZATION AND OPERATIONS
NOTE 1 - ORGANIZATION AND OPERATIONS

STEVIA CORP. (FORMERLY INTERPRO MANAGEMENT CORP.)

     Interpro Management Corp ("Interpro") was incorporated under the laws of
the State of Nevada on May 21, 2007. Interpro focused on developing and offering
web based software that was designed to be an online project management tool
used to enhance an organization's efficiency through planning and monitoring the
daily operations of a business. The Company discontinued its web-based software
business upon the acquisition of Stevia Ventures International Ltd. on June 23,
2011.

     On March 4, 2011, Interpro amended its Articles of Incorporation, and
changed its name to Stevia Corp. ("Stevia" or the "Company") and effectuated a
35 for 1 forward stock split of all of its issued and outstanding shares of
common stock (the "Stock Split").

     All shares and per share amounts in the consolidated financial statements
have been adjusted to give retroactive effect to the Stock Split.

STEVIA VENTURES INTERNATIONAL LTD.

     Stevia Ventures International Ltd. ("Ventures") was incorporated on April
11, 2011 under the laws of the Territory of the British Virgin Islands ("BVI").
Ventures owns certain rights relating to stevia production, including certain
assignable exclusive purchase contracts and an assignable supply agreement
related to stevia.

ACQUISITION OF STEVIA VENTURES INTERNATIONAL LTD. RECOGNIZED AS A REVERSE
ACQUISITION

     On June 23, 2011 (the "Closing Date"), the Company closed a voluntary share
exchange transaction with Stevia Ventures International Ltd. ("Ventures")
pursuant to a Share Exchange Agreement (the "Share Exchange Agreement") by and
among the Company, Ventures and George Blankenbaker, the stockholder of Ventures
(the "Ventures Stockholder").

     Immediately before the Share Exchange Transaction,   the Company had
79,800,000 common shares issued and outstanding. Simultaneously with the Closing
of the Share Exchange Transaction, on the Closing Date, Mohanad Shurrab, a
shareholder and, as of the Closing Date, the Company's former Director,
President, Treasurer and Secretary, surrendered 33,000,000 shares of the
Company's common stock to the Company for cancellation.

     As a result of the Share Exchange Transaction, the Company issued
12,000,000 common shares for the acquisition of 100% of the issued and
outstanding shares of Stevia Ventures International Ltd. Of the 12,000,000
common shares issued in connection with the Share Exchange Agreement, 6,000,000
of such shares are being held in escrow pending the achievement by the Company
of certain post-Closing business milestones (the "Milestones"), pursuant to the
terms of the Make Good Escrow Agreement, between the Company, Greenberg Traurig,
LLP, as escrow agent and the Ventures' Stockholder (the "Escrow Agreement").
Even though the shares issued only represented approximately 20.4% of the issued
and outstanding common stock immediately after the consummation of the Share
Exchange Agreement the stockholder of Ventures completely took over and
controlled   the board of directors and   management of the Company upon
acquisition.

     As a result of the control of the then Ventures's Stockholder, for
financial statement reporting purposes, the merger between the Company and
Ventures has been treated as a reverse acquisition with Ventures deemed the
accounting acquirer and the Company deemed the accounting acquiree under the
purchase method of accounting in accordance with section 805-10-55 of the FASB
Accounting Standards Codification. The reverse merger is deemed a capital
transaction and the net assets of Ventures (the accounting acquirer) are carried
forward to the Company (the legal acquirer and the reporting entity) at their
carrying value before the combination. The acquisition process utilizes the
capital structure of the Company and the assets and liabilities of Ventures
which are recorded at historical cost. The equity of the Company is the
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SUBSEQUENT EVENTS
6 Months Ended
Sep. 30, 2011
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENTS

     The Company has evaluated all events that occurred after the balance sheet
date through the date when the financial statements were issued to determine if
they must be reported. The Management of the Company determined that there were
certain reportable subsequent events to be disclosed as follows:

ENTRY INTO A MANAGEMENT AND OFF-TAKE AGREEMENT WITH AN ENTITY CONTROLLED BY
PRESIDENT AND MAJOR STOCKHOLDER

     On November 1, 2011, the Company entered into a Management and Off-Take
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corporation owned and controlled by president and major stockholder of the
Company. Under the terms of the Agreement, the Company will engage GSPL to
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notice. In connection with the Agreement, the parties agreed to enter into an
off-take agreement whereby GSPL agreed to purchase all of the non-stevia crops
produced at the Company's GSPL supervised farms.

     Future minimum payments required under this agreement were as follows:

Year ending December 31:
------------------------
2012 (remainder of the fiscal year)                               $100,000
2013                                                               240,000
2014                                                               140,000
                                                                  --------

                                                                  $480,000
                                                                  ========
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CONVERTIBLE NOTES PAYABLE
6 Months Ended
Sep. 30, 2011
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE
NOTE 6 - CONVERTIBLE NOTES PAYABLE

     On February 14, 2011, the Company issued a convertible note in the amount
of $250,000 with interest at 10% per annum due one (1) year from the date of
issuance.

     On June 23, 2011, the Company issued a convertible note in the amount of
$100,000 with interest at 10% per annum due one (1) year from the date of
issuance.

     The notes may be converted into common shares of the Company should the
Company complete a private placement with gross proceeds of at least $100,000.
The conversion price shall be the same as the private placement price on a per
share basis.

     As of September 30, 2011, the Company did not complete any private
placement.
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RELATED PARTY TRANSACTIONS
6 Months Ended
Sep. 30, 2011
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS
NOTE 5 - RELATED PARTY TRANSACTIONS

RELATED PARTIES

     Related parties with whom the Company had transactions are:

Related Parties                                Relationship
---------------                                ------------

George Blankenbaker              President and major stockholder of the Company

Leverage Investments LLC         An entity owned and controlled by president and
                                 major stockholder of the Company

Growers Synergy Pte Ltd.        An entity owned and controlled by president and
                                 major stockholder of the Company

ADVANCES FROM STOCKHOLDER

     From time to time, stockholders of the Company advance funds to the Company
for working capital purpose. Those advances are unsecured, non-interest bearing
and due on demand.

LEASE OF CERTAIN OFFICE SPACE FROM LEVERAGE INVESTMENTS, LLC

     The Company leased certain office space with Leverage Investments, LLC for
$500 per month on a month-to-month basis.

CONSULTING SERVICES FROM GROWERS SYNERGY PTE LTD.

     Consulting services provided by Growers Synergy Pte Ltd. for the period
from April 11, 2011 (inception) through September 30, 2011 is as follows:

                                                                  September 30,
                                                                      2011
                                                                    --------

Consulting services received and consulting fees booked             $ 60,000
                                                                    --------

                                                                    $ 60,000
                                                                    ========
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COMMITMENTS AND CONTINGENCIES
6 Months Ended
Sep. 30, 2011
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES
NOTE 9 - COMMITMENTS AND CONTINGENCIES

MAKE GOOD AGREEMENT SHARES

(I) NUMBER OF MAKE GOOD SHARES

     On June 23, 2011, the Company issued 12,000,000 common shares for 100% of
the issued and outstanding shares of Ventures in connection with the Share
Exchange Agreement. Of the 12,000,000 common shares issued, 6,000,000 of such
shares are being held in escrow pending the achievement by the Company of
certain post-Closing business milestones (the "Milestones"), pursuant to the
terms of the Escrow Agreement.

(II) DURATION OF ESCROWAGREEMENT

     The Make Good Escrow Agreement shall terminate on the sooner of (i) the
distribution of all the escrow shares, or (ii) December 31, 2013.

(III) DISBURSEMENT OF MAKE GOOD SHARES

     Upon achievement of any Milestone on or before the date associated with
such Milestone on Exhibit A, the Company shall promptly provide written notice
to the Escrow Agent and the Selling Shareholder of such achievement (each a
"COMPLETION NOTICE"). Upon the passage of any Milestone date set forth on
Exhibit A for which the Company has not achieved the associated Milestone, the
Company shall promptly provide written notice to the Escrow Agent and the
Selling   Shareholder of such failure to achieve the milestone   (each a
"NONCOMPLETION NOTICE").

(IV) EXHIBIT A - SCHEDULE OF MILESTONES

                                                                                              Number of Escrow
Milestone                                                            Completion Date              Shares
---------                                                            ---------------              ------

(1) Enter into exclusive international license agreement
     for all Agro Genesis intellectual property and products
     as it applies to Stevia
(2) Enter into cooperative agreements to work with Vietnam                                    3,000,000
     Institutes (a) Medical Date Plant Institute in Hanoi;                                        shares
     (b) Agricultural Science Institute of Northern                                           only if and
     Central Vietnam                                                                             when ALL
(3) Enter into farm management agreements with local growers         Within 180                 four (4)
     including the Provincial and National projects;                  days of the               milestones
(4) Take over management of three existing nurseries                  Closing                   reached

                                                                       Within two
                                                                      years of the              1,500,000
Achieve 100 Ha field trials and first test shipment of dry leaf       Closing Date                shares

                                                                       Within two
Leaf of test shipment to achieve minimum specs for contracted         years of the              1,500,000
base price (currently $2.00 per kilo)                                Closing Date                shares

CONSULTING AGREEMENT - DORIAN BANKS

     On July 1, 2011 the Company entered into a consulting agreement (the
"Consulting Agreement") with Dorian Banks (the "Consultant").

(I) SCOPE OF SERVICES

     Under the terms of the Consulting Agreement, the Company engaged the
Consultant to provide advice in general business development,   strategy,
assistance with new business and land acquisition, introductions, and assistance
with Public Relations ("PR") and Investor Relations ("IR").

(II) TERM

     The term of this Agreement shall be six (6) months, commencing on July 1,
2011 and continuing until December 31, 2011. This Agreement may be terminated by
either the Company or the Consultant at any time prior to the end of the
Consulting Period by giving thirty (30) days written notice of termination. Such
notice may be given at any time for any reason, with or without cause. The
Company will pay Consultant for all Service performed by Consultant through the
date of termination.

(III) COMPENSATION

     The Company shall pay the Consultant a fee of $3,000.00 per month.

CONSULTING AGREEMENT - DAVID CLIFTON

     On July 1, 2011 the Company entered into a consulting agreement (the
"Consulting Agreement") with David Clifton ( "Clifton").

(I) SCOPE OF SERVICES

     Under the terms of the Consulting Agreement, the Company engaged Clifton to
introduce interested investors to the Company, advise the Company on available
financing options and provide periodic updates on the stevia sector and provide
insights and strategies for the Company to undertake.

(II) TERM

     The term of this Agreement shall be six (6) months, commencing on July 1,
2011 and continuing until December 31, 2011. This Agreement may be terminated by
either the Company or Clifton at any time prior to the end of the consulting
period by giving thirty (30) days written notice of termination. Such notice may
be given at any time for any reason, with or without cause. The Company will pay
Clifton for all service performed by him through the date of termination.

(III) COMPENSATION

     The Company shall pay Clifton a fee of $3,000.00 per month.

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STOCKHOLDERS DEFICIT
6 Months Ended
Sep. 30, 2011
STOCKHOLDERS DEFICIT
STOCKHOLDERS DEFICIT
NOTE 7 - STOCKHOLDERS' DEFICIT

SHARES AUTHORIZED

     Upon formation the total number of shares of common stock which the Company
is authorized to issue is One Hundred Million (100,000,000) shares, par value
$.001 per share.

COMMON STOCK

     Immediately before the Share Exchange Transaction,   the Company had
79,800,000 common shares issued and outstanding on June 23, 2011. Simultaneously
with the Closing of the Share Exchange Transaction, on the Closing Date, Mohanad
Shurrab, a shareholder and, as of the Closing Date, the Company's former
Director, President, Treasurer and Secretary, surrendered 33,000,000 shares of
the Company's common stock to the Company for cancellation.

     As a result of the Share Exchange Transaction, the Company issued
12,000,000 common shares for the acquisition of 100% of the issued and
outstanding shares of Stevia Ventures International Ltd. Of the 12,000,000
common shares issued in connection with the Share Exchange Agreement, 6,000,000
of such shares are being held in escrow ("Escrow Shares") pending the
achievement by the Company of certain post-Closing business milestones (the
"Milestones"), pursuant to the terms of the Make Good Escrow Agreement, between
the Company, Greenberg Traurig, LLP, as escrow agent and the Ventures'
Stockholder (the "Escrow Agreement").

     As of September 30, 2011, none of the 6,000,000 Escrow Shares had been
released to Ventures stockholder or the Company.
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RESEARCH AND DEVELOPMENT
6 Months Ended
Sep. 30, 2011
RESEARCH AND DEVELOPMENT
RESEARCH AND DEVELOPMENT
NOTE 8 - RESEARCH AND DEVELOPMENT

AGRIBUSINESS DEVELOPMENT AGREEMENT - AGRO GENESIS PTE LTD.

     On July 16, 2011, the Company entered into an Agribusiness Development
Agreement (the "Agribusiness Development Agreement") with Agro Genesis Pte Ltd.
("AGPL"), a corporation organized under the laws of the Republic of Singapore
expiring two (2) years from the date of signing.

     Under the terms of the Agreement, the Company engaged AGPL to be the
Company's technology provider consultant for stevia propagation and cultivation
in Vietnam, and potentially other countries for a period of two (2) years. AGPL
will be tasked with developing stevia propagation and cultivation technology in
Vietnam, recommend quality agronomic programs for stevia cultivation, harvest
and post harvest, alert findings on stevia propagation and cultivation that may
impact profitability and develop a successful model in Vietnam that can be
replicated elsewhere (the "Project"). The Project will be on-site at stevia
fields in Vietnam and will have a term of at least two (2) years. For its
services, AGPL could receive a fee of up to 275,000 Singapore dollars, plus
related expenses estimated at $274,000 as specified in Appendix A to the
Agribusiness Development Agreement. Additionally, the Company will be AGPL's
exclusive distributor for AGPL's G-Farm system (a novel crop production system)
for stevia growing resulting from the Project. AGPL will receive a commission of
no less than 2% of the price paid for crops other than stevia, from cropping
systems that utilize the G-Farm system resulting from the Project. All
technology-related patents resulting from the Project will be jointly owned by
AGPL and the Company, with the Company holding a right of first offer for the
use and distribution rights to registered patents resulting from the Project.

     On August 26, 2011, in accordance with Appendix A , 3(a), the Company and
AGPL have mutually agreed to add to the current Project budget $100,000 per
annum for one, on-site resident AGPL expert for 2 (two) years effective
September 1, 2011, or $200,000 in aggregate for the term of the contract as
specified in Appendix C. In-country accommodation for the resident expert will
be born separately by the Company and is excluded from the above amount. The
expert, Dr. Cho, Young-Cheol, Director, Life Sciences has been appointed and
will commence on September 1, 2011.

     Future minimum payments required under the Agribusiness   Development
Agreement as amended were as follows:



                                  Under Appendix A         Under
                                           Equivalent    Appendix C     TOTAL
Fiscal year ending March 31      SG$          in $           $            $
---------------------------    --------     --------      --------     --------
2012 (remainder of the
fiscal year)                    49,500     $ 38,024      $ 50,000     $ 88,204
2013                             99,000       76,408       100,000      176,408
2014                             44,000       33,959        25,000       58,959
                               --------     --------      --------     --------

Total                           192,500      148,571       175,000      323,571
                               ========     ========      ========     ========
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CONCENTRATIONS AND CREDIT RISK
6 Months Ended
Sep. 30, 2011
CONCENTRATIONS AND CREDIT RISK
CONCENTRATIONS AND CREDIT RISK
NOTE 10 - CONCENTRATIONS AND CREDIT RISK

CUSTOMERS AND CREDIT CONCENTRATIONS

     One (1) customer accounted for all of accounts receivable at September 30,
2011 and all of the sales for the period from April 11, 2011 (inception) through
September 30, 2011. A reduction in sales from or loss of such customer would
have a material adverse effect on the Company's results of operations and
financial condition.

VENDORS AND ACCOUNTS PAYABLE CONCENTRATIONS

     Growers Synergy Pte Ltd., an entity owned and controlled by president and
significant stockholder of the Company accounted for 60.6% of the Company's
accounts payable at September 30, 2011 and provided all of the Company's farm
management services for the period from April 11, 2011 (inception) through
September 30, 2011.

CREDIT RISK

     Financial instruments that potentially subject the Company to significant
concentration of credit risk consist primarily of cash and cash equivalents.

     As of September 30, 2011, substantially all of the Company's cash and cash
equivalents were held by major financial institutions, and the balance at
certain accounts exceeded the maximum amount insured by the Federal Deposits
Insurance Corporation ("FDIC"). However, the Company has not experienced losses
on these accounts and management believes that the Company is not exposed to
significant risks on such accounts.
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Consolidated Statement of Stockholders' Equity (Deficit) (USD $)
Common Stock Shares
Common Stock Amount
Additional Paid-in Capital
Deficit Accumulated During the Development Stage
Total Stockholders Equity (Deficit)
Inception at Apr. 11, 2011 6,000,000 6,000 (5,900) 0 100
Common shares deemed issued in reverse acquisition 79,800,000 79,800 (198,088) 0 (118,288)
Common shares cancelled in reverse acquisition (33,000,000) (33,000) 33,000 0 0
Net loss $ 0 $ 0 $ 0 $ (247,367) $ (247,367)
Balance at Sep. 30, 2011 52,800,000 52,800 (170,988) (247,367) (365,555)
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WEBSITE DEVELOPMENT COSTS
6 Months Ended
Sep. 30, 2011
WEBSITE DEVELOPMENT COSTS
WEBSITE DEVELOPMENT COSTS
NOTE 4 - WEBSITE DEVELOPMENT COSTS

     Website development costs, stated at cost, less accumulated amortization at
September 30, 2011, consisted of the following:

                                                                  September 30,
                                                                      2011
                                                                    --------
     Website development costs                                      $ 5,315
     Accumulated amortization                                           (267)
                                                                    --------

                                                                    $ 5,048
                                                                    ========

AMORTIZATION EXPENSE

     Amortization   expense was $267 for the period from April 11, 2011
(inception) through September 30, 2011.
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Consolidated Balance Sheet (USD $)	Sep. 30, 2011
CURRENT ASSETS
Cash	$ 76,629
Accounts receivable	1,300
Prepaid expenses	5,527
TOTAL CURRENT ASSETS	83,456
WEBSITE DEVELOPMENT COSTS
Website development costs	5,315
Accumulated amortization	(267)
WEBSITE DEVELOPMENT COSTS, NET	5,048
TOTAL ASSETS	88,504
CURRENT LIABILITIES
Accounts payable	26,043
Accounts payable - related party	40,000
Accrued expenses	19,078
Advances from president and significant stockholder	18,938
Convertible notes payable	350,000
TOTAL CURRENT LIABILITIES	454,059
STOCKHOLDERS' DEFICIT
Common stock at $0.001 par value: 100,000,000 shares authorized, 52,800,000 shares issued and outstanding	52,800
Additional paid-in capital	(170,988)
Deficit accumulated during the development stage	(247,367)
TOTAL STOCKHOLDERS' DEFICIT	(365,555)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 88,504

Consolidated Statement of Cash Flows (USD $)	6 Months Ended
Consolidated Statement of Cash Flows (USD $)	Sep. 30, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (247,367)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization expense	267
Changes in operating assets and liabilities:
Accounts receivable	(1,300)
Prepaid expenses	(5,527)
Accounts payable	(69,715)
Accounts payable - related parties	40,000
Accrued expenses	12,388
NET CASH USED IN OPERATING ACTIVITIES	(271,254)
CASH FLOWS FROM INVESTING ACTIVITIES:
Website development costs	(5,315)
Cash received from reverse acquisition	3,198
NET CASH USED IN INVESTING ACTIVITIES	(2,117)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from president and stockholder	350,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	350,000
Net change in cash	76,629
Cash at end of period	76,629
Supplemental disclosure of cash flows information:
Interest paid	0
Income tax paid	$ 0

Consolidated Balance Sheet Parentheticals (USD $)	Sep. 30, 2011
StockholdersEquityNumberOfSharesParValueAndOtherDisclosuresAbstract
Common stock, par value	$ 0.001
Common stock, shares authorized	100,000,000
Common Stock, shares issued	52,800,000
Common Stock, shares outstanding	52,800,000

Document and Entity Information	6 Months Ended
Document and Entity Information	Sep. 30, 2011	Oct. 31, 2011
Document and Entity Information
Entity Registrant Name	Stevia Corp
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Entity Central Index Key	0001439813
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		52,800,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2

Consolidated Statements of Operations (USD $)	3 Months Ended	6 Months Ended
Consolidated Statements of Operations (USD $)	Sep. 30, 2011	Sep. 30, 2011
IncomeStatementAbstract
Revenues earned during the development stage	$ 1,300	$ 1,300
Cost of services during the development stage	60,000	60,000
Gross profit	(58,700)	(58,700)
OPERATING EXPENSES:
Professional fees	39,658	52,729
Research and development	105,197	105,197
General and administrative	21,193	21,293
TOTAL OPERATING EXPENSES	166,048	179,219
Loss from operations	(224,748)	(237,919)
OTHER (INCOME) EXPENSE
Interest expense	8,822	9,493
Interest income	(45)	(45)
TOTAL OTHER (INCOME) EXPENSE	8,777	9,448
Loss before income taxes	(233,525)	(247,367)
Income tax provision	0	0
NET LOSS	$ (233,525)	$ (247,367)
NET LOSS PER COMMON SHARE Basic and diluted	$ 0.00	$ (0.01)
WEIGHTED COMMON SHARES OUTSTANDING Basic and diluted	52,800,000	32,938,080

Consolidated Statement of Stockholders' Equity (Deficit) (USD $)	Common Stock Shares	Common Stock Amount	Additional Paid-in Capital	Deficit Accumulated During the Development Stage	Total Stockholders Equity (Deficit)
Inception at Apr. 11, 2011	6,000,000	6,000	(5,900)	0	100
Common shares deemed issued in reverse acquisition	79,800,000	79,800	(198,088)	0	(118,288)
Common shares cancelled in reverse acquisition	(33,000,000)	(33,000)	33,000	0	0
Net loss	$ 0	$ 0	$ 0	$ (247,367)	$ (247,367)
Balance at Sep. 30, 2011	52,800,000	52,800	(170,988)	(247,367)	(365,555)