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0001165527-13-000399.txt : 20130422 0001165527-13-000399.hdr.sgml : 20130422 20130422132557 ACCESSION NUMBER: 0001165527-13-000399 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130228 FILED AS OF DATE: 20130422 DATE AS OF CHANGE: 20130422 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Stevia Corp. CENTRAL INDEX KEY: 0001492135 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FOOD STORES [5400] IRS NUMBER: 271833279 STATE OF INCORPORATION: NV FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54522 FILM NUMBER: 13773342 BUSINESS ADDRESS: STREET 1: 84 CROSSWELL COURT CITY: HAMMONDS PLAINS STATE: A5 ZIP: B3Z 0M5 BUSINESS PHONE: 902-832-0808 MAIL ADDRESS: STREET 1: 84 CROSSWELL COURT CITY: HAMMONDS PLAINS STATE: A5 ZIP: B3Z 0M5 FORMER COMPANY: FORMER CONFORMED NAME: Guru Health Inc DATE OF NAME CHANGE: 20100517 10-Q 1 g6788a.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-Q (Mark One) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended February 28, 2013 or [ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ___________ to ___________ Commission File Number 000-54522 GLOBAL STEVIA CORP. (Exact name of registrant as specified in its charter) Nevada 27-1833279 (State or other jurisdiction (IRS Employer of incorporation or organization) Identification No.) 84 Crosswell Court, Hammonds Plains, Nova Scotia B3Z 0M5 (Address of principal executive offices) (Zip Code) (902) 832-0808 (Registrant's telephone number, including area code) N/A (Former name, former address and former fiscal year, if changed since last report) 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. Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] (Do not check if a smaller reporting company) Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act [X] YES [ ] NO APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS Check whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Exchange Act after the distribution of securities under a plan confirmed by a court. [ ] YES [ ] NO APPLICABLE ONLY TO CORPORATE ISSUERS Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. 299,300,000 common shares issued and outstanding as of April 12, 2013. TABLE OF CONTENTS PART I - FINANCIAL INFORMATION Item 1. Financial Statements 3 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 12 Item 3. Quantitative and Qualitative Disclosures About Market Risk 19 Item 4. Controls and Procedures 19 PART II - OTHER INFORMATION Item 1. Legal Proceedings 19 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 20 Item 3. Defaults Upon Senior Securities 20 Item 4. Mine Safety Disclosures 20 Item 5. Other Information 20 Item 6. Exhibits 20 SIGNATURES 22 2 PART I - FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTS These unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the Securities and Exchange Commission instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended February 28, 2013 are not necessarily indicative of the results that can be expected for the full year. 3 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Condensed Consolidated Balance Sheets (Expressed in US dollars)

(The accompanying notes are an integral part of these condensed consolidated financial statements) 4 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Condensed Consolidated Statements of Operations (Expressed in US dollars) (unaudited)

(The accompanying notes are an integral part of these condensed consolidated financial statements) 5 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Condensed Consolidated Statements of Cash Flows (Expressed in US dollars) (unaudited)

(The accompanying notes are an integral part of these condensed consolidated financial statements) 6 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Notes to the Condensed Consolidated Financial Statements (Expressed in US dollars) (unaudited) 1. NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS Global Stevia Corp. (the "Company") was incorporated in the state of Nevada on February 3, 2010. The Company is a development stage company, as defined by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 915, DEVELOPMENT STAGE ENTITIES. The Company has incorporated a wholly-owned subsidiary, Sharelink International Inc ("Sharelink"), a British Virgin Islands company. GOING CONCERN These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of February 28, 2013, the Company has not recognized any revenue, and has an accumulated deficit of $465,485. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company's future operations. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a) Basis of Presentation and Consolidation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. The Company's fiscal year end is May 31. The consolidated financial statements include the accounts of our company and its wholly-owned subsidiary, Sharelink. All significant intercompany accounts and transactions have been eliminated, and Sharelink had no operations to date other than incorporation fees. b) Use of Estimates The preparation of financial statements in conformity with US 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 reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. c) Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, EARNINGS PER SHARE. ASC 260 requires presentation of both basic and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As of February 28, 2013, the Company had 2,900,000 (May 31, 2012 - 1,250,000) potentially dilutive common shares from the issuance of convertible debentures. 7 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Notes to the Condensed Consolidated Financial Statements (Expressed in US dollars) (unaudited) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) d) Reclassification Certain balances in previously issued financial statements have been reclassified to be consistent with the current period presentation. e) Interim Financial Statements These interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company's audited financial statements and notes thereto for the year ended May 31, 2012. The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company's financial position at February 28, 2013, and the results of its operations and cash flows for the nine month period ended February 28, 2013. The results of operations for the period ended February 28, 2013 are not necessarily indicative of the results to be expected for future quarters or the full year. f) Cash and cash equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. g) Financial Instruments Pursuant to ASC 820, FAIR VALUE MEASUREMENTS AND DISCLOSURES, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: LEVEL 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. LEVEL 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. LEVEL 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts payable and accrued liabilities, convertible debentures, and amount due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. 8 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Notes to the Condensed Consolidated Financial Statements (Expressed in US dollars) (unaudited) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) h) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. 3. PROPERTY AND EQUIPMENT February 28, 2013 May 31, 2012 Accumulated Net Carrying Net Carrying Cost Amortization Value Value ---- ------------ ----- ----- $ $ $ $ (unaudited) Computer equipment 3,968 823 3,145 -- 4. CONVERTIBLE DEBENTURE a) On May 18, 2012 the Company issued a convertible debenture in the amount of $125,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on May 18, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $9,829 (May 31, 2012 - $nil) was included in accrued interest. b) On July 10, 2012 the Company issued a convertible debenture in the amount of $100,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on July 10, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $6,384 (May 31, 2012 - $nil) was included in accrued interest. In accordance with ASC 470-20, "Debt with Conversion and Other Options", the Company recognized the intrinsic value of the embedded beneficial conversion feature of $44,000 as additional paid-in capital and an equivalent discount which will be charged to operations over the term of the convertible note up to its face value of $100,000 using the effective interest method. As at February 28, 2013, the Company recorded accretion expense of $12,575, and as at February 28, 2013, the book value of the convertible debenture was $68,575. c) On September 7, 2012 the Company issued a convertible debenture in the amount of $35,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on September 7, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $1,668 (May 31, 2012 - $nil) was included in accrued interest. In accordance with ASC 470-20, "Debt with Conversion and Other Options", the Company recognized the intrinsic value of the embedded beneficial conversion feature of $7,700 as additional paid-in capital and an equivalent discount which will be charged to operations over the term of the convertible note up to its face value of $35,000 using the effective interest method. As at February 28, 2013, the Company recorded accretion expense of $1,820, and as at February 28, 2013, the book value of the convertible debenture was $29,119. 9 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Notes to the Condensed Consolidated Financial Statements (Expressed in US dollars) (unaudited) 4. CONVERTIBLE DEBENTURE (continued) d) On October 12, 2012 the Company issued a convertible debenture in the amount of $30,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on October 12, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $1,143 (May 31, 2012 - $nil) was included in accrued interest. In accordance with ASC 470-20, "Debt with Conversion and Other Options", the Company recognized the intrinsic value of the embedded beneficial conversion feature of $24,000 as additional paid-in capital and an equivalent discount which will be charged to operations over the term of the convertible note up to its face value of $30,000 using the effective interest method. As at February 28, 2013, the Company recorded accretion expense of $2,722, and as at February 28, 2013, the book value of the convertible debenture was $8,723. 5. RELATED PARTY TRANSACTIONS a) During the period ended February 28, 2013, the Company incurred $40,000 (February 29, 2012 - $nil) of management fees to the former President and Director of the Company. b) As at February 28, 2013, the Company owes $13,100 (May 31, 2012 - $nil) to the President and Director of the Company, which is unsecured, non-interest bearing, and due on demand. 6. COMMON STOCK a) On June 18, 2012, the Company and its Board of Directors authorized a 13-to-1 forward split of its common shares. The effects of the forward stock split increased the Company's authorized capital from 75,000,000 to 975,000,000 shares of common stock and the Company's issued and outstanding shares of common stock from 4,600,000 to 59,800,000 common shares, with a par value of $0.001 per share. The effects of the forward stock split have been retrospectively applied throughout these financial statements as if it had occurred at the beginning of the first period presented. b) On June 20, 2012, the Company issued 300,000 split-adjusted shares of the Company's common stock for proceeds of $30,000. c) On August 28, 2012, the Company and its Board of Directors authorized a 5-to-1 forward stock split of its common shares. The effect of the forward stock split increased the Company's issued and outstanding shares of common stock from 59,800,000 to 299,300,000 common shares, with a par value of $0.001 per share. The effects of the forward stock split have been retrospectively applied throughout these financial statements as if it had occurred at the beginning of the first period presented. 7. COMMITMENTS a) On August 1, 2012, the Company entered into a consulting agreement with a non-related party, whereby the Company will pay a management fee of $8,000 per month during the term of the consulting agreement for a twelve month period. The consulting agreement can be terminated by providing at least 90 days prior written notice to the other party. 10 GLOBAL STEVIA CORP. (formerly Guru Health Inc.) (A Development Stage Company) Notes to the Condensed Consolidated Financial Statements (Expressed in US dollars) (unaudited) 7. COMMITMENTS (continued) b) On July 12, 2012, the Company entered into a stock purchase agreement with Stevia Global Trading Joint Stock Company ("Stevia Global") pursuant to which the Company agreed to acquire 95% of the issued and outstanding capital in Stevia Global in consideration for $300,000 to be paid in six equal installments of $50,000 each between the signing of the agreement and June 15, 2013 as follows: Cash consideration to be paid: * $50,000 on or before July 12, 2012 (paid); * a further $50,000 to be paid on or before September 15, 2012 (unpaid); * a further $50,000 to be paid on or before November 15, 2012 (unpaid); * a further $50,000 to be paid on or before February 15, 2013 (unpaid); * a further $50,000 to be paid on or before April 15, 2013; and * a further $50,000 to be paid on or before June 15, 2013. The acquisition of Stevia Global will be finalized once the final acquisition payment has been made. In addition to the acquisition agreement, the Company entered in a services agreement with Stevia Global whereby the Company agrees to purchase all stevia products produced by Stevia Global for a period of one year from the date of the agreement. For the period ended February 28, 2013, management has elected not to continue with the stock purchase agreement, and the $50,000 deposit payment has been impaired. 8. SUBSEQUENT EVENTS We have evaluated subsequent events through the date of issuance of the financial statements, and did not have any material recognizable subsequent events. 11 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS FORWARD-LOOKING STATEMENTS This quarterly report contains forward-looking statements. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as "may", "should", "expects", "plans", "anticipates", "believes", "estimates", "predicts", potential" or "continue" or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors that may cause our or our industry's actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results. Our unaudited financial statements are stated in United States Dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles. The following discussion should be read in conjunction with our financial statements and the related notes that appear elsewhere in this quarterly report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this quarterly report. In this quarterly report, unless otherwise specified, all dollar amounts are expressed in United States dollars. All references to "US$" refer to United States dollars and all references to "common stock" refer to the common shares in our capital stock. As used in this quarterly report, the terms "we", "us", "our" and "our company" mean Global Stevia Corp., and our wholly owned subsidiary, Sharelink International Ltd., a British Virgin Islands company, unless otherwise indicated. CORPORATE OVERVIEW We were incorporated under the name Guru Health Inc. in the State of Nevada on February 3, 2010. We are a development-stage company and we have no revenues and minimal assets. As a result we have incurred losses since inception. Effective June 18, 2012, we changed our name from Guru Health Inc., to Global Stevia Corp., and gave effect to a forward split of our authorized and issued and outstanding shares of common stock on a 13 new for 1 old basis, consequently, our authorized capital increased from 75,000,000 to 975,000,000 and our issued and outstanding increased from 4,600,000 to 59,800,000 shares of common stock, all with a par value of $0.001. We were incorporated with the intent to commence operations in the business of online health and sport supplement marketing, sales and distribution to the Canadian market with possible expansion into international markets in the future. We were not able to secure financing for this business plan and have consequently experienced a change of control and a change of business focus. On May 31, 2012, Matthew Christopherson, our former director and officer, acquired a total of 169,000,000 split-adjusted shares of our common stock from Vanessa Gillis and Jessica Bradshaw, our former directors and officers, in a private transaction for an aggregate total of $30,000. 12 On July 10, 2012, we entered into two separate agreements with Stevia Global Trading Joint Stock Company ("Stevia Global Vietnam") for the acquisition of 95% of Stevia Global Vietnam and the purchase of all stevia leaf product grown by Stevia Global Vietnam for a period of one year. During the period ended February 28, 2013, our company cancelled its agreement with Stevia Global Vietnam and expensed the initial $50,000 payment made on behalf of the agreement. Effective September 11, 2012, we effected a forward split of our issued and outstanding shares of common stock on a 1 old for 5 new basis such that, our issued and outstanding shares of common stock increased from 59,860,000 to 299,300,000 shares of common stock, all with a par value of $0.001. We maintain our business offices at 84 Crosswell Court, Hammonds Plains, Nova Scotia, B3Z 0M5, and our telephone number is (902) 832-0808. Our ticker symbol is "GSTV". Our CUSIP number is 397989 208. OUR CURRENT BUSINESS We are a development-stage company and we have no revenues and minimal assets. On July 10, 2012, we entered into two separate agreements with Stevia Global Vietnam for the acquisition of 95% of Stevia Global Vietnam and the purchase of all stevia leaf product grown by Stevia Global Vietnam for a period of one year. During the period ended February 28, 2013, we cancelled the proposed acquisition agreement with Stevia Global Vietnam. Effective February 7, 2013, Tran Hong Phuong resigned as president, chief executive officer, secretary, treasurer, chief financial officer and director of our company. Mr. Phuong's resignation was not the result of any disagreements with our company regarding our operations, policies, practices or otherwise. Concurrently with Mr. Phuong's resignation, our company appointed David C. J. Bennett as president, chief executive officer, secretary, treasurer, chief financial officer and director. Effective February 18, 2013, Dinh Long Tran resigned as chief scientific officer and Lan Dung Nguyen resigned as chief agronomy officer of our company. Mr. Tran's and Mr. Nguyen's resignations were not the result of any disagreements with our company regarding our operations, policies, practices or otherwise As at the date of this report, due to our inability to raise sufficient financing, we have suspended our business activities related to the research, development and prospective production and sale of stevia leaf . Our management is currently engaged in the evaluation of available opportunities to enhance shareholder value, including joint venture, merger or acquisition opportunities for our company. On September 7, 2012, we issued a convertible debenture in the amount of $35,000 to one investor. The convertible debenture carries an interest rate of 10% per annum, is due on September 7, 2014 and is convertible at the investor's discretion into shares of our common stock at $0.10 per share. On October 12, 2012 we issued a convertible debenture in the amount of $30,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on October 12, 2014 and is convertible at the holder's discretion into shares of our company's common stock at $0.10 per share. Effective November 27, 2012, we entered into a research agreement with Plant Resource Center, a Vietnamese governmental agency that specializes in the research and development of agriculture techniques of planting. Pursuant to the terms of the research agreement, Plant Center shall complete all research and development activities by December 12, 2013 and deliver a completed report, intellectual property and plant seedling to our company by December 25, 2013. The agreement was suspended during the period ended February 28, 2013. 13 RESULTS OF OPERATIONS Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation. We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities. THREE-MONTH PERIOD ENDED FEBRUARY 28, 2013 COMPARED WITH THE THREE MONTHS ENDED FEBRUARY 29, 2012.

REVENUES AND COST OF GOODS SOLD We have not earned any revenues nor have we incurred cost of goods sold since inception. We do not expect to earn revenue during the upcoming year. OPERATING EXPENSES The increase in operating expenses for the three month period ended February 28, 2013 of $24,597 was attributed to increases of $327 for depreciation expenses, $18,370 for general and administrative costs, and $5,900 for professional fees as our company incurred additional costs for legal fees, consulting fees, and travel costs relating to the Company's proposed acquisition of Global Stevia Vietnam, which has since been cancelled. Our net loss during the three months ended February 28, 2013 was $95,556 or $Nil loss per share compared to $6,031 or $Nil loss per share for the nine months ended February 29, 2012. NINE-MONTH PERIOD ENDED FEBRUARY 28, 2013 COMPARED WITH THE NINE MONTHS ENDED FEBRUARY 29, 2012.

14 OPERATING EXPENSES The increase in operating expenses for the nine month period ended February 28, 2013 of $275,636 was attributed to increases of $823 for depreciation expenses, $152,853 for general and administrative costs, $40,000 for management fees, and $81,960 for professional fees as our company incurred more operating transactions during the current period as compared to prior year from additional consulting costs and out-of-pocket costs incurred with our company's proposed acquisition of Stevia Global Vietnam, which has since been cancelled. Our net loss during the nine months ended February 28, 2013 was $390,805 or $Nil loss per share compared to $29,029 or $Nil loss per share for the nine months ended February 29, 2012. In addition to operating expenses in the current year, our company also incurred $36,140 of accretion and interest expense relating to our convertible debentures, and $50,000 for the impairment of acquisition costs relating to costs paid to Stevia Global Vietnam which agreement has been cancelled. LIQUIDITY AND CAPITAL RESOURCES WORKING CAPITAL At At February 28, May 31, 2013 2012 ---------- ---------- Current Assets $ 1,510 $ 119,874 Current Liabilities $ 77,082 $ 13,613 Working Capital Surplus (Deficit) $ (75,572) $ 106,261 CASH FLOWS

As at February 28, 2013, our company had current assets of $1,510 comprised of prepaid expenses and deposits. Our company had total current liabilities of $77,082 comprised of $63,982 of accounts payable and accrued liabilities and $13,100 owed to related parties for payment of expenditures on our company's behalf. Our company had a working capital deficit of $75,572 compared with a working capital surplus of $106,261 at May 31, 2012. The decrease in working capital was attributed to the use of cash for operating activities as we incurred $221,006 of operating expenditures and $53,968 of investing expenditures which was financed by $200,100 received from convertible debentures, issuance of common shares, and advances from related parties. CASH FLOWS FROM OPERATING ACTIVITIES During the nine months ended February 28, 2013, our company used cash of $221,006 for operating activities compared with $27,719 during the nine months ended February 29, 2012. The increase in the cash used for operating activities was attributed to increased costs incurred with the day-to-day operations of our company, including costs incurred with respect to legal, consulting, travel, and other general costs with respect to our planned acquisition of Global Stevia Vietnam. 15 CASH FLOWS FROM INVESTING ACTIVITIES During the nine months ended February 28, 2013, our company used $53,968 of cash for investing activities compared to $Nil for the nine months ended February 29, 2012. Our company spent $50,000 for its first installment of the acquisition of Global Stevia Vietnam and $3,968 for the acquisition of computer hardware to be used in our company's operations. CASH FLOWS FROM FINANCING ACTIVITIES During the nine months ended February 28, 2013, our company received $200,100 of cash from financing activities comprised of $165,000 in proceeds from convertible notes, $30,000 in proceeds from the issuance of common shares, and $5,100 in advances from related parties. PLAN OF OPERATIONS CASH REQUIREMENTS We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business. We estimate that our expenses over the next 12 months will be approximately $630,000 as described in the table below. These estimates may change significantly depending on the nature of our future business activities and our ability to raise capital from shareholders or other sources. Estimated Estimated Description Completion Date Expenses ----------- --------------- -------- Legal and accounting fees 12 months $ 80,000 Contingency 12 months 200,000 Management and consulting costs 12 months 250,000 General and administrative expenses 12 months 100,000 -------- TOTAL $630,000 ======== We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of land; (ii) developmental expenses associated with a start-up business; and (iii) development of our cultivation and propagation facilities. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our directors concerning these loans. We do not have any arrangements in place for any future equity financing. 16 PURCHASE OF SIGNIFICANT EQUIPMENT We do not intend to purchase any significant equipment during the next twelve months. OFF-BALANCE SHEET ARRANGEMENTS We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to stockholders. GOING CONCERN The independent auditors' report accompanying our May 31, 2012 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business. CRITICAL ACCOUNTING POLICIES The discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. These estimates and assumptions are affected by management's application of accounting policies. We believe that understanding the basis and nature of the estimates and assumptions involved with the following aspects of our financial statements is critical to an understanding of our financial statements. BASIS OF PRESENTATION AND CONSOLIDATION The financial statements of our company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. Our company's fiscal year end is May 31. The consolidated financial statements include the accounts of our company and its wholly-owned subsidiary, Sharelink. All significant intercompany accounts and transactions have been eliminated, and Sharelink had no operations to date other than incorporation fees. USE OF ESTIMATES The preparation of financial statements in conformity with US 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 reporting period. Our company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. Our company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by our company may differ materially and adversely from our company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. 17 BASIC AND DILUTED NET LOSS PER SHARE Our company computes net loss per share in accordance with ASC 260, EARNINGS PER SHARE. ASC 260 requires presentation of both basic and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As of February 28, 2013, our company had 2,900,000 (May 31, 2012 - 1,250,000) potentially dilutive common shares for the issuance of convertible debentures. RECLASSIFICATION Certain balances in previously issued financial statements have been reclassified to be consistent with the current period presentation. INTERIM FINANCIAL STATEMENTS These interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these financial statements should be read in conjunction with our company's audited financial statements and notes thereto for the year ended May 31, 2012. The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly our company's financial position at February 28, 2013, and the results of its operations and cash flows for the nine month period ended February 28, 2013. The results of operations for the period ended February 28, 2013 are not necessarily indicative of the results to be expected for future quarters or the full year. CASH AND CASH EQUIVALENTS Our company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. FINANCIAL INSTRUMENTS Pursuant to ASC 820, FAIR VALUE MEASUREMENTS AND DISCLOSURES, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. 18 Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our company's financial instruments consist principally of cash, accounts payable and accrued liabilities, convertible debentures, and amount due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. RECENT ACCOUNTING PRONOUNCEMENTS Our company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and our company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK As a "smaller reporting company", we are not required to provide the information required by this Item. ITEM 4. CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES We maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed by us in the 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 and that such information is accumulated and communicated to our management, including our president (our principal executive officer, principal financial officer and principal accounting officer), as appropriate to allow timely decisions regarding required disclosure. We carried out an evaluation, under the supervision and with the participation of our management, including our president (our principal executive officer, principal financial officer and principal accounting officer), of the effectiveness of the design and operation of our disclosure controls and procedures as of the quarter covered by this report. Based on the evaluation of these disclosure controls and procedures the president (our principal executive officer, principal financial officer and principal accounting officer) concluded that our disclosure controls and procedures were not effective, due to adjusting entries required to be made to our accounting records. CHANGES IN INTERNAL CONTROLS During the quarter covered by this report there were no changes in our internal control over financial reporting that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. PART II - OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS We know of no material, existing or pending legal proceedings against our company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest. 19 ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS None. ITEM 3. DEFAULTS UPON SENIOR SECURITIES None. ITEM 4. MINE SAFETY DISCLOSURES Not applicable. ITEM 5. OTHER INFORMATION Effective February 7, 2013, Tran Hong Phuong resigned as president, chief executive officer, secretary, treasurer, chief financial officer and director of our company. Mr. Phuong's resignation was not the result of any disagreements with our company regarding our operations, policies, practices or otherwise. Concurrently with Mr. Phuong's resignation, our company appointed David C. J. Bennett as president, chief executive officer, secretary, treasurer, chief financial officer and director, effective February 7, 2013. Effective February 18, 2013, Dinh Long Tran resigned as chief scientific officer and Lan Dung Nguyen resigned as chief agronomy officer of our company. Mr. Tran's and Mr. Nguyen's resignations were not the result of any disagreements with our company regarding our operations, policies, practices or otherwise. ITEM 6. EXHIBITS Exhibit Number Description ------ ----------- (3) (I) ARTICLES OF INCORPORATION; AND (II) BYLAWS 3.1 Articles of Incorporation (incorporated by reference to our registration statement on Form S-1filed on July 9, 2010) 3.2 Bylaws (incorporated by reference to our registration statement on Form S-1filed on July 9, 2010) 3.3 Certificate of Change filed with the Nevada Secretary of State on June 14, 2012 (incorporated by reference to our current report on Form 8-K filed on June 18, 2012) (10) MATERIAL CONTRACTS 10.1 Share Purchase Agreement, dated July 10, 2012 with Stevia Global Trading Joint Stock Company, et al (incorporated by reference to our current report on Form 8-K filed on July 13, 2012) 10.2 Growing and Supply Agreement dated July 10, 2012 with Stevia Global Trading Joint Stock Company (incorporated by reference to our current report on Form 8-K filed on July 13, 2012) 10.3 Form of Convertible Debenture dated September 7, 2012 (incorporated by reference to our current report on Form 8-K filed on September 27, 2012) 10.4 Research Agreement dated November 27, 2012 with Plant Resource Center (incorporated by reference to our current report on Form 8-K filed on December 3, 2012) (14) CODE OF ETHICS 14.1 Code of Ethics (incorporated by reference to our current report on Form 8-K filed on July 13, 2012) 20 (21) LIST OF SUBSIDIARIES 21.1 Sharelink International Ltd. - Wholly owned, a British Virgin Islands company (31) 302 CERTIFICATION 31.1* Section 302 Certification under Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer (31) 302 CERTIFICATION 32.1* Section 906 Certification under Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer (101)** INTERACTIVE DATA FILE 101.INS XBRL Instance Document 101.SCH XBRL Taxonomy Extension Schema Document. 101.CAL XBRL Taxonomy Extension Calculation Linkbase Document. 101.DEF XBRL Taxonomy Extension Definition Linkbase Document. 101.LAB XBRL Taxonomy Extension Label Linkbase Document. 101.PRE XBRL Taxonomy Extension Presentation Linkbase Document. ---------- * Filed herewith. ** Furnished herewith. Pursuant to Rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of any registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, are deemed not filed for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise are not subject to liability under those sections. 21 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. GLOBAL STEVIA CORP. (Registrant) Dated: April 22, 2013 /s/ David C. J. Bennett ----------------------------------------- David C. J. Bennett President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) 22 EX-31.1 2 ex31-1.txt EXHIBIT 31.1 CERTIFICATION PURSUANT TO 18 U.S.C. SS 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, David C. J. Bennett, certify that: 1. I have reviewed this quarterly report on Form 10-Q of Global 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 (the registrant's fourth fiscal quarter in the case of an annual report) 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. Date: April 22, 2013 /s/ David C. J. Bennett --------------------------------------------- David C. J. Bennett President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) EX-32.1 3 ex32-1.txt EXHIBIT 32.1 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 I, David C. J. Bennett, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) the Quarterly Report on Form 10-Q of Global Stevia Corp. for the period ended February 28, 2013 (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 Global Stevia Corp. Dated: April 22, 2012 /s/ David C. J. Bennett ---------------------------------------- David C. J. Bennett President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) Global Stevia Corp. A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Global Stevia Corp. and will be retained by Global Stevia Corp. and furnished to the Securities and Exchange Commission or its staff upon request. EX-101.PRE 4 gstv-20130228_pre.xml EX-101.INS 5 gstv-20130228.xml 10-Q 2013-02-28 false Global Stevia Corp. 0001492135 --05-31 299300000 Smaller Reporting Company Yes No No 2013 Q3

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<pre>1. NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS</pre><pre> </pre><pre>Global Stevia Corp. (the  "Company") was  incorporated in the state of Nevada on</pre><pre>February 3, 2010.  The Company is a  development  stage  company,  as defined by</pre><pre>Financial Accounting Standards Board ("FASB") Accounting Standards  Codification</pre><pre>("ASC")  915,  DEVELOPMENT  STAGE  ENTITIES.  The  Company  has  incorporated  a</pre><pre>wholly-owned  subsidiary,  Sharelink International Inc ("Sharelink"),  a British</pre><pre>Virgin Islands company.</pre><pre> </pre><pre>GOING CONCERN</pre><pre> </pre><pre>These financial  statements  have been prepared on a going concern basis,  which</pre><pre>implies that the Company will  continue to realize its assets and  discharge its</pre><pre>liabilities  in the normal  course of business.  As of February  28,  2013,  the</pre><pre>Company  has not  recognized  any  revenue,  and has an  accumulated  deficit of</pre><pre>$465,485.  The  continuation of the Company as a going concern is dependent upon</pre><pre>the continued financial support from its management, and its ability to identify</pre><pre>future  investment  opportunities  and  obtain  the  necessary  debt  or  equity</pre><pre>financing,  and  generating  profitable  operations  from the  Company's  future</pre><pre>operations.  These  factors  raise  substantial  doubt  regarding  the Company's</pre><pre>ability to  continue  as a going  concern.  These  financial  statements  do not</pre><pre>include any adjustments to the  recoverability  and  classification  of recorded</pre><pre>asset amounts and  classification  of liabilities that might be necessary should</pre><pre>the Company be unable to continue as a going concern.</pre>

<pre>2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</pre><pre> </pre><pre>a) Basis of Presentation and Consolidation</pre><pre> </pre><pre>The financial  statements  of the Company have been prepared in accordance  with</pre><pre>accounting  principles  generally  accepted in the United States ("US GAAP") and</pre><pre>are expressed in U.S. dollars. The Company's fiscal year end is May 31.</pre><pre> </pre><pre>The consolidated  financial  statements  include the accounts of our company and</pre><pre>its wholly-owned  subsidiary,  Sharelink.  All significant intercompany accounts</pre><pre>and transactions  have been eliminated,  and Sharelink had no operations to date</pre><pre>other than incorporation fees.</pre><pre> </pre><pre>b) Use of Estimates</pre><pre> </pre><pre>The  preparation  of financial  statements in  conformity  with US GAAP 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. The Company regularly  evaluates estimates</pre><pre>and assumptions  related to the deferred income tax asset valuation  allowances.</pre><pre>The Company bases its estimates and  assumptions  on current  facts,  historical</pre><pre>experience and various other factors that it believes to be reasonable under the</pre><pre>circumstances,  the results of which form the basis for making  judgments  about</pre><pre>the  carrying  values of assets  and  liabilities  and the  accrual of costs and</pre><pre>expenses that are not readily  apparent from other  sources.  The actual results</pre><pre>experienced  by the  Company  may  differ  materially  and  adversely  from  the</pre><pre>Company's  estimates.  To the extent there are material  differences between the</pre><pre>estimates and the actual results, future results of operations will be affected.</pre><pre> </pre><pre>c) Basic and Diluted Net Loss per Share</pre><pre> </pre><pre>The Company computes net loss per share in accordance with ASC 260, EARNINGS PER</pre><pre>SHARE.  ASC 260  requires  presentation  of both basic and diluted  earnings per</pre><pre>share  ("EPS") on the face of the income  statement.  Basic EPS is  computed  by</pre><pre>dividing net loss available to common  shareholders  (numerator) by the weighted</pre><pre>average number of shares outstanding  (denominator)  during the period.  Diluted</pre><pre>EPS gives effect to all dilutive  potential common shares outstanding during the</pre><pre>period using the treasury stock method and convertible preferred stock using the</pre><pre>if-converted  method.  In computing diluted EPS, the average stock price for the</pre><pre>period is used in determining  the number of shares assumed to be purchased from</pre><pre>the  exercise of stock  options or  warrants.  Diluted EPS excludes all dilutive</pre><pre>potential shares if their effect is anti dilutive.  As of February 28, 2013, the</pre><pre>Company had 2,900,000  (May 31, 2012 - 1,250,000)  potentially  dilutive  common</pre><pre>shares from the issuance of convertible debentures.</pre><pre> </pre><pre>d) Reclassification</pre><pre> </pre><pre>Certain   balances  in  previously   issued   financial   statements  have  been</pre><pre>reclassified to be consistent with the current period presentation.</pre><pre> </pre><pre>e) Interim Financial Statements</pre><pre> </pre><pre>These interim  unaudited  financial  statements have been prepared in accordance</pre><pre>with accounting  principles  generally accepted in the United States for interim</pre><pre>financial information.  They do not include all of the information and footnotes</pre><pre>required by generally  accepted  accounting  principles  for complete  financial</pre><pre>statements.  Therefore, these financial statements should be read in conjunction</pre><pre>with the Company's audited  financial  statements and notes thereto for the year</pre><pre>ended May 31, 2012.</pre><pre> </pre><pre>The financial  statements included herein are unaudited;  however,  they contain</pre><pre>all  normal  recurring   accruals  and  adjustments  that,  in  the  opinion  of</pre><pre>management,  are necessary to present fairly the Company's financial position at</pre><pre>February 28, 2013, and the results of its operations and cash flows for the nine</pre><pre>month period ended  February 28, 2013.  The results of operations for the period</pre><pre>ended  February  28, 2013 are not  necessarily  indicative  of the results to be</pre><pre>expected for future quarters or the full year.</pre><pre> </pre><pre>f) Cash and cash equivalents</pre><pre> </pre><pre>The Company  considers  all highly liquid  instruments  with a maturity of three</pre><pre>months or less at the time of issuance to be cash equivalents.</pre><pre> </pre><pre>g) Financial Instruments</pre><pre> </pre><pre>Pursuant  to ASC 820,  FAIR VALUE  MEASUREMENTS  AND  DISCLOSURES,  an entity is</pre><pre>required  to  maximize  the use of  observable  inputs and  minimize  the use of</pre><pre>unobservable  inputs when measuring fair value. ASC 820 establishes a fair value</pre><pre>hierarchy based on the level of independent,  objective evidence surrounding the</pre><pre>inputs used to measure  fair  value.  A  financial  instrument's  categorization</pre><pre>within the fair value  hierarchy is based upon the lowest level of input that is</pre><pre>significant to the fair value  measurement.  ASC 820 prioritizes the inputs into</pre><pre>three levels that may be used to measure fair value:</pre><pre> </pre><pre>LEVEL 1</pre><pre> </pre><pre>Level 1 applies to assets or  liabilities  for which there are quoted  prices in</pre><pre>active markets for identical assets or liabilities.</pre><pre> </pre><pre>LEVEL 2</pre><pre> </pre><pre>Level 2 applies to assets or  liabilities  for which there are inputs other than</pre><pre>quoted  prices that are  observable  for the asset or  liability  such as quoted</pre><pre>prices for similar assets or liabilities  in active  markets;  quoted prices for</pre><pre>identical  assets  or  liabilities  in  markets  with  insufficient   volume  or</pre><pre>infrequent  transactions (less active markets);  or model-derived  valuations in</pre><pre>which significant  inputs are observable or can be derived  principally from, or</pre><pre>corroborated by, observable market data.</pre><pre> </pre><pre>LEVEL 3</pre><pre> </pre><pre>Level 3 applies to assets or liabilities for which there are unobservable inputs</pre><pre>to the valuation methodology that are significant to the measurement of the fair</pre><pre>value of the assets or liabilities.</pre><pre> </pre><pre>The  Company's  financial  instruments  consist  principally  of cash,  accounts</pre><pre>payable  and  accrued  liabilities,  convertible  debentures,  and amount due to</pre><pre>related  parties.  Pursuant  to ASC 820 and 825,  the fair  value of our cash is</pre><pre>determined  based on "Level 1" inputs,  which consist of quoted prices in active</pre><pre>markets for identical  assets. We believe that the recorded values of all of our</pre><pre>other  financial  instruments  approximate  their current fair values because of</pre><pre>their nature and respective maturity dates or durations.</pre><pre> </pre><pre>h) Recent Accounting Pronouncements</pre><pre> </pre><pre>The  Company  has  implemented  all new  accounting  pronouncements  that are in</pre><pre>effect.  These  pronouncements did not have any material impact on the financial</pre><pre>statements  unless  otherwise  disclosed,  and the Company does not believe that</pre><pre>there are any other new  accounting  pronouncements  that have been  issued that</pre><pre>might have a material impact on its financial position or results of operations.</pre>

<pre>3. PROPERTY AND EQUIPMENT</pre><pre> </pre><pre>                                                February 28, 2013   May 31, 2012</pre><pre>                                  Accumulated     Net Carrying      Net Carrying</pre><pre>                        Cost      Amortization        Value            Value</pre><pre>                        ----      ------------        -----            -----</pre><pre>                          $            $                $               $</pre><pre>                                                   (unaudited)</pre><pre>Computer equipment      3,968          823            3,145             --</pre>

<pre>4. CONVERTIBLE DEBENTURE</pre><pre> </pre><pre>a)   On May 18, 2012 the Company issued a convertible debenture in the amount of</pre><pre>     $125,000. The convertible debenture is unsecured, bears interest at 10% per</pre><pre>     annum, is due on May 18, 2014 and is convertible at the holder's discretion</pre><pre>     into  shares  of the  Company's  common  stock at $0.10  per  share.  As of</pre><pre>     February  28,  2013,  $9,829 (May 31, 2012 - $nil) was  included in accrued</pre><pre>     interest.</pre><pre> </pre><pre>b)   On July 10, 2012 the Company  issued a convertible  debenture in the amount</pre><pre>     of $100,000. The convertible debenture is unsecured,  bears interest at 10%</pre><pre>     per  annum,  is due on July 10,  2014 and is  convertible  at the  holder's</pre><pre>     discretion into shares of the Company's common stock at $0.10 per share. As</pre><pre>     of February 28, 2013,  $6,384 (May 31, 2012 - $nil) was included in accrued</pre><pre>     interest.</pre><pre> </pre><pre>     In accordance  with ASC 470-20,  "Debt with  Conversion and Other Options",</pre><pre>     the Company  recognized  the  intrinsic  value of the  embedded  beneficial</pre><pre>     conversion  feature  of  $44,000  as  additional  paid-in  capital  and  an</pre><pre>     equivalent  discount  which will be charged to operations  over the term of</pre><pre>     the  convertible  note up to its face value of $100,000 using the effective</pre><pre>     interest method.  As at February 28, 2013, the Company  recorded  accretion</pre><pre>     expense of $12,575,  and as at  February  28,  2013,  the book value of the</pre><pre>     convertible debenture was $68,575.</pre><pre> </pre><pre>c)   On  September  7, 2012 the Company  issued a  convertible  debenture in the</pre><pre>     amount of $35,000. The convertible  debenture is unsecured,  bears interest</pre><pre>     at 10% per annum,  is due on  September 7, 2014 and is  convertible  at the</pre><pre>     holder's  discretion into shares of the Company's common stock at $0.10 per</pre><pre>     share.  As of February 28, 2013,  $1,668 (May 31, 2012 - $nil) was included</pre><pre>     in accrued interest.</pre><pre> </pre><pre>     In accordance  with ASC 470-20,  "Debt with  Conversion and Other Options",</pre><pre>     the Company  recognized  the  intrinsic  value of the  embedded  beneficial</pre><pre>     conversion   feature  of  $7,700  as  additional  paid-in  capital  and  an</pre><pre>     equivalent  discount  which will be charged to operations  over the term of</pre><pre>     the  convertible  note up to its face value of $35,000  using the effective</pre><pre>     interest method.  As at February 28, 2013, the Company  recorded  accretion</pre><pre>     expense of  $1,820,  and as at  February  28,  2013,  the book value of the</pre><pre>     convertible debenture was $29,119.</pre><pre> </pre><pre>d)   On October 12,  2012 the  Company  issued a  convertible  debenture  in the</pre><pre>     amount of $30,000. The convertible  debenture is unsecured,  bears interest</pre><pre>     at 10% per annum,  is due on October  12,  2014 and is  convertible  at the</pre><pre>     holder's  discretion into shares of the Company's common stock at $0.10 per</pre><pre>     share.  As of February 28, 2013,  $1,143 (May 31, 2012 - $nil) was included</pre><pre>     in accrued interest.</pre><pre> </pre><pre>     In accordance  with ASC 470-20,  "Debt with  Conversion and Other Options",</pre><pre>     the Company  recognized  the  intrinsic  value of the  embedded  beneficial</pre><pre>     conversion  feature  of  $24,000  as  additional  paid-in  capital  and  an</pre><pre>     equivalent  discount  which will be charged to operations  over the term of</pre><pre>     the  convertible  note up to its face value of $30,000  using the effective</pre><pre>     interest method.  As at February 28, 2013, the Company  recorded  accretion</pre><pre>     expense of  $2,722,  and as at  February  28,  2013,  the book value of the</pre><pre>     convertible debenture was $8,723.</pre>

<pre>5. RELATED PARTY TRANSACTIONS</pre><pre> </pre><pre>a)   During the period ended  February 28, 2013,  the Company  incurred  $40,000</pre><pre>     (February 29, 2012 - $nil) of management  fees to the former  President and</pre><pre>     Director of the Company.</pre><pre> </pre><pre>b)   As at February 28, 2013,  the Company owes $13,100 (May 31, 2012 - $nil) to</pre><pre>     the President and Director of the Company, which is unsecured, non-interest</pre><pre>     bearing, and due on demand.</pre>

<pre>6. COMMON STOCK</pre><pre> </pre><pre>a)   On June 18,  2012,  the Company  and its Board of  Directors  authorized  a</pre><pre>     13-to-1  forward  split of its common  shares.  The  effects of the forward</pre><pre>     stock split increased the Company's  authorized  capital from 75,000,000 to</pre><pre>     975,000,000 shares of common stock and the Company's issued and outstanding</pre><pre>     shares of common stock from 4,600,000 to 59,800,000  common shares,  with a</pre><pre>     par value of $0.001 per share.  The effects of the forward stock split have</pre><pre>     been retrospectively applied throughout these financial statements as if it</pre><pre>     had occurred at the beginning of the first period presented.</pre><pre> </pre><pre>b)   On June 20, 2012, the Company issued 300,000  split-adjusted  shares of the</pre><pre>     Company's common stock for proceeds of $30,000.</pre><pre> </pre><pre>c)   On August 28,  2012,  the Company and its Board of  Directors  authorized a</pre><pre>     5-to-1 forward stock split of its common shares.  The effect of the forward</pre><pre>     stock split increased the Company's issued and outstanding shares of common</pre><pre>     stock from  59,800,000 to 299,300,000  common  shares,  with a par value of</pre><pre>     $0.001  per  share.  The  effects  of the  forward  stock  split  have been</pre><pre>     retrospectively  applied throughout these financial statements as if it had</pre><pre>     occurred at the beginning of the first period presented.</pre>

<pre>7. COMMITMENTS</pre><pre> </pre><pre>a)   On August 1, 2012, the Company  entered into a consulting  agreement with a</pre><pre>     non-related party,  whereby the Company will pay a management fee of $8,000</pre><pre>     per month during the term of the  consulting  agreement  for a twelve month</pre><pre>     period. The consulting agreement can be terminated by providing at least 90</pre><pre>     days prior written notice to the other party.</pre><pre> </pre><pre>b)   On July 12, 2012, the Company entered into a stock purchase  agreement with</pre><pre>     Stevia Global  Trading Joint Stock Company  ("Stevia  Global")  pursuant to</pre><pre>     which the  Company  agreed to acquire  95% of the  issued  and  outstanding</pre><pre>     capital in Stevia  Global in  consideration  for $300,000 to be paid in six</pre><pre>     equal installments of $50,000 each between the signing of the agreement and</pre><pre>     June 15, 2013 as follows:</pre><pre> </pre><pre>     Cash consideration to be paid:</pre><pre> </pre><pre>     *    $50,000 on or before July 12, 2012 (paid);</pre><pre> </pre><pre>     *    a further $50,000 to be paid on or before September 15, 2012 (unpaid);</pre><pre> </pre><pre>     *    a further $50,000 to be paid on or before November 15, 2012 (unpaid);</pre><pre> </pre><pre>     *    a further $50,000 to be paid on or before February 15, 2013 (unpaid);</pre><pre> </pre><pre>     *    a further $50,000 to be paid on or before April 15, 2013; and</pre><pre> </pre><pre>     *    a further $50,000 to be paid on or before June 15, 2013.</pre><pre> </pre><pre>     The  acquisition  of  Stevia  Global  will  be  finalized  once  the  final</pre><pre>     acquisition   payment  has  been  made.  In  addition  to  the  acquisition</pre><pre>     agreement,  the Company entered in a services  agreement with Stevia Global</pre><pre>     whereby the  Company  agrees to purchase  all stevia  products  produced by</pre><pre>     Stevia Global for a period of one year from the date of the agreement.</pre><pre> </pre><pre>     For the period  ended  February  28,  2013,  management  has elected not to</pre><pre>     continue with the stock purchase agreement, and the $50,000 deposit payment</pre><pre>     has been impaired.</pre>

<pre>8. SUBSEQUENT EVENTS</pre><pre> </pre><pre>We  have  evaluated  subsequent  events  through  the  date of  issuance  of the</pre><pre>financial  statements,  and did not have any  material  recognizable  subsequent</pre><pre>events.</pre>

<pre>a) Basis of Presentation and Consolidation</pre><pre> </pre><pre>The financial  statements  of the Company have been prepared in accordance  with</pre><pre>accounting  principles  generally  accepted in the United States ("US GAAP") and</pre><pre>are expressed in U.S. dollars. The Company's fiscal year end is May 31.</pre><pre> </pre><pre>The consolidated  financial  statements  include the accounts of our company and</pre><pre>its wholly-owned  subsidiary,  Sharelink.  All significant intercompany accounts</pre><pre>and transactions  have been eliminated,  and Sharelink had no operations to date</pre><pre>other than incorporation fees.</pre>

<pre>b) Use of Estimates</pre><pre> </pre><pre>The  preparation  of financial  statements in  conformity  with US GAAP 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. The Company regularly  evaluates estimates</pre><pre>and assumptions  related to the deferred income tax asset valuation  allowances.</pre><pre>The Company bases its estimates and  assumptions  on current  facts,  historical</pre><pre>experience and various other factors that it believes to be reasonable under the</pre><pre>circumstances,  the results of which form the basis for making  judgments  about</pre><pre>the  carrying  values of assets  and  liabilities  and the  accrual of costs and</pre><pre>expenses that are not readily  apparent from other  sources.  The actual results</pre><pre>experienced  by the  Company  may  differ  materially  and  adversely  from  the</pre><pre>Company's  estimates.  To the extent there are material  differences between the</pre><pre>estimates and the actual results, future results of operations will be affected.</pre>

<pre>c) Basic and Diluted Net Loss per Share</pre><pre> </pre><pre>The Company computes net loss per share in accordance with ASC 260, EARNINGS PER</pre><pre>SHARE.  ASC 260  requires  presentation  of both basic and diluted  earnings per</pre><pre>share  ("EPS") on the face of the income  statement.  Basic EPS is  computed  by</pre><pre>dividing net loss available to common  shareholders  (numerator) by the weighted</pre><pre>average number of shares outstanding  (denominator)  during the period.  Diluted</pre><pre>EPS gives effect to all dilutive  potential common shares outstanding during the</pre><pre>period using the treasury stock method and convertible preferred stock using the</pre><pre>if-converted  method.  In computing diluted EPS, the average stock price for the</pre><pre>period is used in determining  the number of shares assumed to be purchased from</pre><pre>the  exercise of stock  options or  warrants.  Diluted EPS excludes all dilutive</pre><pre>potential shares if their effect is anti dilutive.  As of February 28, 2013, the</pre><pre>Company had 2,900,000  (May 31, 2012 - 1,250,000)  potentially  dilutive  common</pre><pre>shares from the issuance of convertible debentures.</pre>

<pre>d) Reclassification</pre><pre> </pre><pre>Certain   balances  in  previously   issued   financial   statements  have  been</pre><pre>reclassified to be consistent with the current period presentation.</pre>

<pre>e) Interim Financial Statements</pre><pre> </pre><pre>These interim  unaudited  financial  statements have been prepared in accordance</pre><pre>with accounting  principles  generally accepted in the United States for interim</pre><pre>financial information.  They do not include all of the information and footnotes</pre><pre>required by generally  accepted  accounting  principles  for complete  financial</pre><pre>statements.  Therefore, these financial statements should be read in conjunction</pre><pre>with the Company's audited  financial  statements and notes thereto for the year</pre><pre>ended May 31, 2012.</pre><pre> </pre><pre>The financial  statements included herein are unaudited;  however,  they contain</pre><pre>all  normal  recurring   accruals  and  adjustments  that,  in  the  opinion  of</pre><pre>management,  are necessary to present fairly the Company's financial position at</pre><pre>February 28, 2013, and the results of its operations and cash flows for the nine</pre><pre>month period ended  February 28, 2013.  The results of operations for the period</pre><pre>ended  February  28, 2013 are not  necessarily  indicative  of the results to be</pre><pre>expected for future quarters or the full year.</pre>

<pre>f) Cash and cash equivalents</pre><pre> </pre><pre>The Company  considers  all highly liquid  instruments  with a maturity of three</pre><pre>months or less at the time of issuance to be cash equivalents.</pre>

<pre>g) Financial Instruments</pre><pre> </pre><pre>Pursuant  to ASC 820,  FAIR VALUE  MEASUREMENTS  AND  DISCLOSURES,  an entity is</pre><pre>required  to  maximize  the use of  observable  inputs and  minimize  the use of</pre><pre>unobservable  inputs when measuring fair value. ASC 820 establishes a fair value</pre><pre>hierarchy based on the level of independent,  objective evidence surrounding the</pre><pre>inputs used to measure  fair  value.  A  financial  instrument's  categorization</pre><pre>within the fair value  hierarchy is based upon the lowest level of input that is</pre><pre>significant to the fair value  measurement.  ASC 820 prioritizes the inputs into</pre><pre>three levels that may be used to measure fair value:</pre><pre> </pre><pre>LEVEL 1</pre><pre> </pre><pre>Level 1 applies to assets or  liabilities  for which there are quoted  prices in</pre><pre>active markets for identical assets or liabilities.</pre><pre> </pre><pre>LEVEL 2</pre><pre> </pre><pre>Level 2 applies to assets or  liabilities  for which there are inputs other than</pre><pre>quoted  prices that are  observable  for the asset or  liability  such as quoted</pre><pre>prices for similar assets or liabilities  in active  markets;  quoted prices for</pre><pre>identical  assets  or  liabilities  in  markets  with  insufficient   volume  or</pre><pre>infrequent  transactions (less active markets);  or model-derived  valuations in</pre><pre>which significant  inputs are observable or can be derived  principally from, or</pre><pre>corroborated by, observable market data.</pre><pre> </pre><pre>LEVEL 3</pre><pre> </pre><pre>Level 3 applies to assets or liabilities for which there are unobservable inputs</pre><pre>to the valuation methodology that are significant to the measurement of the fair</pre><pre>value of the assets or liabilities.</pre><pre> </pre><pre>The  Company's  financial  instruments  consist  principally  of cash,  accounts</pre><pre>payable  and  accrued  liabilities,  convertible  debentures,  and amount due to</pre><pre>related  parties.  Pursuant  to ASC 820 and 825,  the fair  value of our cash is</pre><pre>determined  based on "Level 1" inputs,  which consist of quoted prices in active</pre><pre>markets for identical  assets. We believe that the recorded values of all of our</pre><pre>other  financial  instruments  approximate  their current fair values because of</pre><pre>their nature and respective maturity dates or durations.</pre>

<pre>h) Recent Accounting Pronouncements</pre><pre> </pre><pre>The  Company  has  implemented  all new  accounting  pronouncements  that are in</pre><pre>effect.  These  pronouncements did not have any material impact on the financial</pre><pre>statements  unless  otherwise  disclosed,  and the Company does not believe that</pre><pre>there are any other new  accounting  pronouncements  that have been  issued that</pre><pre>might have a material impact on its financial position or results of operations.</pre>

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Book value of the convertible debenture On the note issued on September 7, 2012 Book value of the convertible debenture On the note issued on September 7, 2012 Potentially dilutive shares In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Financial Instruments Proceeds from notes payable from a related party NET LOSS TOTAL OPERATING EXPENSES Common Stock, par value Parentheticals Accumulated deficit during the development stage Document Type Accrued interest On the note issued on September 7, 2012 Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). 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As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. Depreciation {1} Depreciation Due to related parties Entity Voluntary Filers Amendment Description Document and Entity Information Convertible debenture interest rate Convertible debenture interest rate Proceeds from related party, net Prepaid expenses and deposits. WEIGHTED AVERAGE SHARES OUTSTANDING - BASIC AND DILUTED The average number of shares or units issued and outstanding that are used in calculating basic and diluted EPS. Interest expense Net Loss before other expense Invested by Stevia Global Vietnam Invested by Stevia Global Vietnam PROPERTY AND EQUIPMENTS Proceeds from issuance of common stock Acquisition of property and equipment OPERATING ACTIVITIES Management fees Management Fees paid during the period for providing management services. 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Intrinsic value of the embedded beneficial conversion Intrinsic value of the embedded beneficial conversion Income tax paid Depreciation, Unamortized Discount Common Stock Authorized: 975,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 299,300,000 and 299,000,000 common shares, respectively TOTAL ASSETS Statement [Line Items] Statement [Table] Document Fiscal Period Focus Entity Filer Category Current Fiscal Year End Date Accretion Expense Recorded the note issued on October 12, 2012 Accretion Expense Recorded the note issued on October 12, 2012 Recorded Accretion Expense On the note issued on September 7, 2012 Recorded Accretion Expense On the note issued on September 7, 2012 Computer equipment Cost Basis of Presentation COMMITMENTS {1} COMMITMENTS COMMON STOCK CASH - END OF PERIOD Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation). Increase (Decrease) in Cash Deposit payment for acquisition of company NET CASH USED IN OPERATING ACTIVITIES REVENUES: Property and equipment, Stock purchase agreement with Stevia Global Vietnam agreed to acquire in percent Stock purchase agreement with Stevia Global Vietnam agreed to acquire in percent Convertible at the holder's discretion into shares of common stock per share Convertible at the holder's discretion into shares of common stock per share Accumulated deficit The cumulative amount of the reporting entity's undistributed earnings or deficit. GOING CONCERN: Reclassification ACCOUNTING POLICIES CONVERTIBLE DEBENTURES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES {1} SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NET EARNINGS PER SHARE- BASIC AND DILUTED Accrued interest On the note issued on May 18, 2012 Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). CONVERTIBLE DEBENTURES {1} CONVERTIBLE DEBENTURES PROPERTY AND EQUIPMENT {1} PROPERTY AND EQUIPMENT OTHER EXPENSE Convertible debentures, less unamortized discount of $58,583 and nil, respectively Issued and outstanding shares of common stock increased from 4600000 to Number of Issued and outstanding shares of common stock RELATED PARTY TRANSACTIONS {1} RELATED PARTY TRANSACTIONS FINANCING ACTIVITIES CURRENT LIABILITIES Document Fiscal Year Focus Cash consideration to be paid Cash consideration to be paid Discount charged to interest expense over the term of the convertible note Discount charged to interest expense over the term of the convertible note SUBSEQUENT EVENTS PROPERTY AND EQUIPMENT SUPPLEMENTAL DISCLOSURES Proceeds from convertible debentures Accounts payables. Write down of acquisition costs REVENUES TOTAL STOCKHOLDERS' DEFICIT Entity Well-known Seasoned Issuer XML 10 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 11 R9.htm IDEA: XBRL DOCUMENT

CONVERTIBLE DEBENTURES	9 Months Ended
Feb. 28, 2013
CONVERTIBLE DEBENTURES
CONVERTIBLE DEBENTURES	4. CONVERTIBLE DEBENTURE a) On May 18, 2012 the Company issued a convertible debenture in the amount of $125,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on May 18, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $9,829 (May 31, 2012 - $nil) was included in accrued interest. b) On July 10, 2012 the Company issued a convertible debenture in the amount of $100,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on July 10, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $6,384 (May 31, 2012 - $nil) was included in accrued interest. In accordance with ASC 470-20, "Debt with Conversion and Other Options", the Company recognized the intrinsic value of the embedded beneficial conversion feature of $44,000 as additional paid-in capital and an equivalent discount which will be charged to operations over the term of the convertible note up to its face value of $100,000 using the effective interest method. As at February 28, 2013, the Company recorded accretion expense of $12,575, and as at February 28, 2013, the book value of the convertible debenture was $68,575. c) On September 7, 2012 the Company issued a convertible debenture in the amount of $35,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on September 7, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $1,668 (May 31, 2012 - $nil) was included in accrued interest. In accordance with ASC 470-20, "Debt with Conversion and Other Options", the Company recognized the intrinsic value of the embedded beneficial conversion feature of $7,700 as additional paid-in capital and an equivalent discount which will be charged to operations over the term of the convertible note up to its face value of $35,000 using the effective interest method. As at February 28, 2013, the Company recorded accretion expense of $1,820, and as at February 28, 2013, the book value of the convertible debenture was $29,119. d) On October 12, 2012 the Company issued a convertible debenture in the amount of $30,000. The convertible debenture is unsecured, bears interest at 10% per annum, is due on October 12, 2014 and is convertible at the holder's discretion into shares of the Company's common stock at $0.10 per share. As of February 28, 2013, $1,143 (May 31, 2012 - $nil) was included in accrued interest. In accordance with ASC 470-20, "Debt with Conversion and Other Options", the Company recognized the intrinsic value of the embedded beneficial conversion feature of $24,000 as additional paid-in capital and an equivalent discount which will be charged to operations over the term of the convertible note up to its face value of $30,000 using the effective interest method. As at February 28, 2013, the Company recorded accretion expense of $2,722, and as at February 28, 2013, the book value of the convertible debenture was $8,723.

CONVERTIBLE DEBENTURES

9 Months Ended

Feb. 28, 2013

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES

4. CONVERTIBLE DEBENTURE

a)   On May 18, 2012 the Company issued a convertible debenture in the amount of

     $125,000. The convertible debenture is unsecured, bears interest at 10% per

     annum, is due on May 18, 2014 and is convertible at the holder's discretion

     into  shares  of the  Company's  common  stock at $0.10  per  share.  As of

     February  28,  2013,  $9,829 (May 31, 2012 - $nil) was  included in accrued

     interest.

b)   On July 10, 2012 the Company  issued a convertible  debenture in the amount

     of $100,000. The convertible debenture is unsecured,  bears interest at 10%

     per  annum,  is due on July 10,  2014 and is  convertible  at the  holder's

     discretion into shares of the Company's common stock at $0.10 per share. As

     of February 28, 2013,  $6,384 (May 31, 2012 - $nil) was included in accrued

     interest.

     In accordance  with ASC 470-20,  "Debt with  Conversion and Other Options",

     the Company  recognized  the  intrinsic  value of the  embedded  beneficial

     conversion  feature  of  $44,000  as  additional  paid-in  capital  and  an

     equivalent  discount  which will be charged to operations  over the term of

     the  convertible  note up to its face value of $100,000 using the effective

     interest method.  As at February 28, 2013, the Company  recorded  accretion

     expense of $12,575,  and as at  February  28,  2013,  the book value of the

     convertible debenture was $68,575.

c)   On  September  7, 2012 the Company  issued a  convertible  debenture in the

     amount of $35,000. The convertible  debenture is unsecured,  bears interest

     at 10% per annum,  is due on  September 7, 2014 and is  convertible  at the

     holder's  discretion into shares of the Company's common stock at $0.10 per

     share.  As of February 28, 2013,  $1,668 (May 31, 2012 - $nil) was included

     in accrued interest.

     In accordance  with ASC 470-20,  "Debt with  Conversion and Other Options",

     the Company  recognized  the  intrinsic  value of the  embedded  beneficial

     conversion   feature  of  $7,700  as  additional  paid-in  capital  and  an

     equivalent  discount  which will be charged to operations  over the term of

     the  convertible  note up to its face value of $35,000  using the effective

     interest method.  As at February 28, 2013, the Company  recorded  accretion

     expense of  $1,820,  and as at  February  28,  2013,  the book value of the

     convertible debenture was $29,119.

d)   On October 12,  2012 the  Company  issued a  convertible  debenture  in the

     amount of $30,000. The convertible  debenture is unsecured,  bears interest

     at 10% per annum,  is due on October  12,  2014 and is  convertible  at the

     holder's  discretion into shares of the Company's common stock at $0.10 per

     share.  As of February 28, 2013,  $1,143 (May 31, 2012 - $nil) was included

     in accrued interest.

     In accordance  with ASC 470-20,  "Debt with  Conversion and Other Options",

     the Company  recognized  the  intrinsic  value of the  embedded  beneficial

     conversion  feature  of  $24,000  as  additional  paid-in  capital  and  an

     equivalent  discount  which will be charged to operations  over the term of

     the  convertible  note up to its face value of $30,000  using the effective

     interest method.  As at February 28, 2013, the Company  recorded  accretion

     expense of  $2,722,  and as at  February  28,  2013,  the book value of the

     convertible debenture was $8,723.

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PROPERTY AND EQUIPMENT	9 Months Ended
Feb. 28, 2013
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	3. PROPERTY AND EQUIPMENT February 28, 2013 May 31, 2012 Accumulated Net Carrying Net Carrying Cost Amortization Value Value ---- ------------ ----- ----- $ $ $ $ (unaudited) Computer equipment 3,968 823 3,145 --

PROPERTY AND EQUIPMENT

9 Months Ended

Feb. 28, 2013

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

3. PROPERTY AND EQUIPMENT

                                                February 28, 2013   May 31, 2012

                                  Accumulated     Net Carrying      Net Carrying

                        Cost      Amortization        Value            Value

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

                          $            $                $               $

                                                   (unaudited)

Computer equipment      3,968          823            3,145             --

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

XML 14 R2.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets (USD $)	Feb. 28, 2013	May 31, 2012
ASSETS
Cash	$ 0	$ 74,874
Prepaid expenses and deposits,	1,510	45,000
TOTAL CURRENT ASSETS	1,510	119,874
Property and equipment,	3,145	0
TOTAL ASSETS	4,655	119,874
CURRENT LIABILITIES
Accounts payable and accrued liabilities	63,982	5,613
Due to related parties	13,100	8,000
TOTAL CURRENT LIABILITIES	77,082	13,613
Convertible debentures, less unamortized discount of $58,583 and nil, respectively	231,417	125,000
TOTAL LIABILITIES	308,499	138,613
STOCKHOLDERS' DEFICIT
Common Stock Authorized: 975,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 299,300,000 and 299,000,000 common shares, respectively	299,300	299,000
Additional paid-in capital	(137,659)	(243,059)
Accumulated deficit during the development stage	(465,485)	(74,680)
TOTAL STOCKHOLDERS' DEFICIT	(303,844)	(18,739)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 4,655	$ 119,874

XML 15 R6.htm IDEA: XBRL DOCUMENT

NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS

9 Months Ended

Feb. 28, 2013

NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS

NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS

1. NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS

Global Stevia Corp. (the  "Company") was  incorporated in the state of Nevada on

February 3, 2010.  The Company is a  development  stage  company,  as defined by

Financial Accounting Standards Board ("FASB") Accounting Standards  Codification

("ASC")  915,  DEVELOPMENT  STAGE  ENTITIES.  The  Company  has  incorporated  a

wholly-owned  subsidiary,  Sharelink International Inc ("Sharelink"),  a British

Virgin Islands company.

GOING CONCERN

These financial  statements  have been prepared on a going concern basis,  which

implies that the Company will  continue to realize its assets and  discharge its

liabilities  in the normal  course of business.  As of February  28,  2013,  the

Company  has not  recognized  any  revenue,  and has an  accumulated  deficit of

$465,485.  The  continuation of the Company as a going concern is dependent upon

the continued financial support from its management, and its ability to identify

future  investment  opportunities  and  obtain  the  necessary  debt  or  equity

financing,  and  generating  profitable  operations  from the  Company's  future

operations.  These  factors  raise  substantial  doubt  regarding  the Company's

ability to  continue  as a going  concern.  These  financial  statements  do not

include any adjustments to the  recoverability  and  classification  of recorded

asset amounts and  classification  of liabilities that might be necessary should

the Company be unable to continue as a going concern.

XML 16 R22.htm IDEA: XBRL DOCUMENT

COMMITMENTS CONSISTS OF THE FOLLOWING (Details) (USD $)	Jun. 15, 2013	Apr. 15, 2013	Feb. 28, 2013	Feb. 15, 2013	Nov. 15, 2012	Sep. 15, 2012	Jul. 12, 2012
Consulting agreement with non-related party			$ 8,000
Stock purchase agreement with Stevia Global Vietnam agreed to acquire in percent							95.00%
Issued and outstanding capital							300,000
Paid in six equal installments							50,000
Cash consideration to be paid	50,000	50,000		50,000	50,000	50,000	50,000
Purchase price is being paid							$ 300,000
Invested by Stevia Global Vietnam							95.00%

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Feb. 28, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a) Basis of Presentation and Consolidation

The financial  statements  of the Company have been prepared in accordance  with

accounting  principles  generally  accepted in the United States ("US GAAP") and

are expressed in U.S. dollars. The Company's fiscal year end is May 31.

The consolidated  financial  statements  include the accounts of our company and

its wholly-owned  subsidiary,  Sharelink.  All significant intercompany accounts

and transactions  have been eliminated,  and Sharelink had no operations to date

other than incorporation fees.

b) Use of Estimates

The  preparation  of financial  statements in  conformity  with US 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 reporting period. The Company regularly  evaluates estimates

and assumptions  related to the deferred income tax asset valuation  allowances.

The Company bases its estimates and  assumptions  on current  facts,  historical

experience and various other factors that it believes to be reasonable under the

circumstances,  the results of which form the basis for making  judgments  about

the  carrying  values of assets  and  liabilities  and the  accrual of costs and

expenses that are not readily  apparent from other  sources.  The actual results

experienced  by the  Company  may  differ  materially  and  adversely  from  the

Company's  estimates.  To the extent there are material  differences between the

estimates and the actual results, future results of operations will be affected.

c) Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, EARNINGS PER

SHARE.  ASC 260  requires  presentation  of both basic and diluted  earnings per

share  ("EPS") on the face of the income  statement.  Basic EPS is  computed  by

dividing net loss available to common  shareholders  (numerator) by the weighted

average number of shares outstanding  (denominator)  during the period.  Diluted

EPS gives effect to all dilutive  potential common shares outstanding during the

period using the treasury stock method and convertible preferred stock using the

if-converted  method.  In computing diluted EPS, the average stock price for the

period is used in determining  the number of shares assumed to be purchased from

the  exercise of stock  options or  warrants.  Diluted EPS excludes all dilutive

potential shares if their effect is anti dilutive.  As of February 28, 2013, the

Company had 2,900,000  (May 31, 2012 - 1,250,000)  potentially  dilutive  common

shares from the issuance of convertible debentures.

d) Reclassification

Certain   balances  in  previously   issued   financial   statements  have  been

reclassified to be consistent with the current period presentation.

e) Interim Financial Statements

These interim  unaudited  financial  statements have been prepared in accordance

with accounting  principles  generally accepted in the United States for interim

financial information.  They do not include all of the information and footnotes

required by generally  accepted  accounting  principles  for complete  financial

statements.  Therefore, these financial statements should be read in conjunction

with the Company's audited  financial  statements and notes thereto for the year

ended May 31, 2012.

The financial  statements included herein are unaudited;  however,  they contain

all  normal  recurring   accruals  and  adjustments  that,  in  the  opinion  of

management,  are necessary to present fairly the Company's financial position at

February 28, 2013, and the results of its operations and cash flows for the nine

month period ended  February 28, 2013.  The results of operations for the period

ended  February  28, 2013 are not  necessarily  indicative  of the results to be

expected for future quarters or the full year.

f) Cash and cash equivalents

The Company  considers  all highly liquid  instruments  with a maturity of three

months or less at the time of issuance to be cash equivalents.

g) Financial Instruments

Pursuant  to ASC 820,  FAIR VALUE  MEASUREMENTS  AND  DISCLOSURES,  an entity is

required  to  maximize  the use of  observable  inputs and  minimize  the use of

unobservable  inputs when measuring fair value. ASC 820 establishes a fair value

hierarchy based on the level of independent,  objective evidence surrounding the

inputs used to measure  fair  value.  A  financial  instrument's  categorization

within the fair value  hierarchy is based upon the lowest level of input that is

significant to the fair value  measurement.  ASC 820 prioritizes the inputs into

three levels that may be used to measure fair value:

LEVEL 1

Level 1 applies to assets or  liabilities  for which there are quoted  prices in

active markets for identical assets or liabilities.

LEVEL 2

Level 2 applies to assets or  liabilities  for which there are inputs other than

quoted  prices that are  observable  for the asset or  liability  such as quoted

prices for similar assets or liabilities  in active  markets;  quoted prices for

identical  assets  or  liabilities  in  markets  with  insufficient   volume  or

infrequent  transactions (less active markets);  or model-derived  valuations in

which significant  inputs are observable or can be derived  principally from, or

corroborated by, observable market data.

LEVEL 3

Level 3 applies to assets or liabilities for which there are unobservable inputs

to the valuation methodology that are significant to the measurement of the fair

value of the assets or liabilities.

The  Company's  financial  instruments  consist  principally  of cash,  accounts

payable  and  accrued  liabilities,  convertible  debentures,  and amount due to

related  parties.  Pursuant  to ASC 820 and 825,  the fair  value of our cash is

determined  based on "Level 1" inputs,  which consist of quoted prices in active

markets for identical  assets. We believe that the recorded values of all of our

other  financial  instruments  approximate  their current fair values because of

their nature and respective maturity dates or durations.

h) Recent Accounting Pronouncements

The  Company  has  implemented  all new  accounting  pronouncements  that are in

effect.  These  pronouncements did not have any material impact on the financial

statements  unless  otherwise  disclosed,  and the Company does not believe that

there are any other new  accounting  pronouncements  that have been  issued that

might have a material impact on its financial position or results of operations.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

XML 19 R3.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets Parentheticals (USD $)	Feb. 28, 2013	May 31, 2012
Unamortized Discount	$ 58,583	$ 0
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	975,000,000	975,000,000
Common Stock, shares issued	299,300,000	299,000,000
Common Stock, shares outstanding	299,300,000	299,000,000

- Definition

Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.

+ References+ Details

- Definition

The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References+ Details

XML 20 R17.htm IDEA: XBRL DOCUMENT

Basic and Diluted Loss per Share (Details)	Feb. 28, 2013	May 31, 2012
Potentially dilutive shares	2,900,000	1,250,000

XML 21 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	9 Months Ended
Document and Entity Information	Feb. 28, 2013	Apr. 12, 2013
Document and Entity Information
Entity Registrant Name	Global Stevia Corp.
Document Type	10-Q
Document Period End Date	Feb. 28, 2013
Amendment Flag	false
Entity Central Index Key	0001492135
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding		299,300,000
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	2013
Document Fiscal Period Focus	Q3

XML 22 R18.htm IDEA: XBRL DOCUMENT

PROPERTY AND EQUIPMENT CONSISTS OF THE FOLLOWING (Details) (USD $)	Feb. 28, 2013	May 31, 2012
Computer equipment Cost	$ 3,968
Accumulated Amortization	823
Net Carrying Value	$ 3,145	$ 0

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References+ Details

XML 23 R4.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statements of Operations (unaudited) (USD $)	3 Months Ended		9 Months Ended		37 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013
REVENUES	$ 0	$ 0	$ 0	$ 0	$ 0
OPERATING EXPENSES
Depreciation	327	0	823	0	823
General and administrative	24,401	6,031	181,882	29,029	217,597
Management fees	0	0	40,000	0	48,000
Professional fees	5,900	0	81,960	0	112,925
TOTAL OPERATING EXPENSES	30,628	6,031	304,665	29,029	379,345
Net Loss before other expense	(30,628)	(6,031)	(304,665)	(29,029)	(379,345)
OTHER EXPENSE
Interest expense	(14,928)	0	(36,140)	0	(36,140)
Write down of acquisition costs	(50,000)	0	(50,000)	0	(50,000)
NET LOSS	$ (95,556)	$ (6,031)	$ (390,805)	$ (29,029)	$ (465,485)
NET EARNINGS PER SHARE- BASIC AND DILUTED	$ 0.00	$ 0.00	$ 0.00	$ 0.00
WEIGHTED AVERAGE SHARES OUTSTANDING - BASIC AND DILUTED	299,300,000	299,000,000	299,278,022	262,823,730

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COMMITMENTS

9 Months Ended

Feb. 28, 2013

COMMITMENTS

COMMITMENTS

7. COMMITMENTS

a)   On August 1, 2012, the Company  entered into a consulting  agreement with a

     non-related party,  whereby the Company will pay a management fee of $8,000

     per month during the term of the  consulting  agreement  for a twelve month

     period. The consulting agreement can be terminated by providing at least 90

     days prior written notice to the other party.

b)   On July 12, 2012, the Company entered into a stock purchase  agreement with

     Stevia Global  Trading Joint Stock Company  ("Stevia  Global")  pursuant to

     which the  Company  agreed to acquire  95% of the  issued  and  outstanding

     capital in Stevia  Global in  consideration  for $300,000 to be paid in six

     equal installments of $50,000 each between the signing of the agreement and

     June 15, 2013 as follows:

     Cash consideration to be paid:

     *    $50,000 on or before July 12, 2012 (paid);

     *    a further $50,000 to be paid on or before September 15, 2012 (unpaid);

     *    a further $50,000 to be paid on or before November 15, 2012 (unpaid);

     *    a further $50,000 to be paid on or before February 15, 2013 (unpaid);

     *    a further $50,000 to be paid on or before April 15, 2013; and

     *    a further $50,000 to be paid on or before June 15, 2013.

     The  acquisition  of  Stevia  Global  will  be  finalized  once  the  final

     acquisition   payment  has  been  made.  In  addition  to  the  acquisition

     agreement,  the Company entered in a services  agreement with Stevia Global

     whereby the  Company  agrees to purchase  all stevia  products  produced by

     Stevia Global for a period of one year from the date of the agreement.

     For the period  ended  February  28,  2013,  management  has elected not to

     continue with the stock purchase agreement, and the $50,000 deposit payment

     has been impaired.

- Definition

The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights.

+ References+ Details

XML 25 R11.htm IDEA: XBRL DOCUMENT

COMMON STOCK

9 Months Ended

Feb. 28, 2013

COMMON STOCK

COMMON STOCK

6. COMMON STOCK

a)   On June 18,  2012,  the Company  and its Board of  Directors  authorized  a

     13-to-1  forward  split of its common  shares.  The  effects of the forward

     stock split increased the Company's  authorized  capital from 75,000,000 to

     975,000,000 shares of common stock and the Company's issued and outstanding

     shares of common stock from 4,600,000 to 59,800,000  common shares,  with a

     par value of $0.001 per share.  The effects of the forward stock split have

     been retrospectively applied throughout these financial statements as if it

     had occurred at the beginning of the first period presented.

b)   On June 20, 2012, the Company issued 300,000  split-adjusted  shares of the

     Company's common stock for proceeds of $30,000.

c)   On August 28,  2012,  the Company and its Board of  Directors  authorized a

     5-to-1 forward stock split of its common shares.  The effect of the forward

     stock split increased the Company's issued and outstanding shares of common

     stock from  59,800,000 to 299,300,000  common  shares,  with a par value of

     $0.001  per  share.  The  effects  of the  forward  stock  split  have been

     retrospectively  applied throughout these financial statements as if it had

     occurred at the beginning of the first period presented.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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-Publisher SEC

-Name Regulation S-X (SX)

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-Section 04

-Article 3

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-Number 210

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-Name Accounting Standards Codification

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-Name Regulation S-X (SX)

-Number 210

-Article 4

-Section 08

-Paragraph d

Reference 15: http://www.xbrl.org/2003/role/presentationRef

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-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

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-Name Accounting Standards Codification

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-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Chapter 1

-Section B

-Paragraph 7, 11A

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

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+ Details

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CONVERTIBLE DEBENTURES CONSISTS OF THE FOLLOWING (Details) (USD $)	Feb. 28, 2013	Oct. 12, 2012	Sep. 07, 2012	Jul. 10, 2012	May 31, 2012	May 18, 2012
Issued a convertible debenture		$ 30,000	$ 35,000	$ 100,000		$ 125,000
Convertible debenture interest rate		10.00%	10.00%	10.00%		10.00%
Convertible at the holder's discretion into shares of common stock per share		$ 0.10	$ 0.10	$ 0.10		$ 0.10
Accrued interest On the note issued on May 18, 2012	9,829				0
Accrued interest On the note issued on July 10, 2012	6,384				0
Intrinsic value of the embedded beneficial conversion		24,000	7,700	44,000
Discount charged to interest expense over the term of the convertible note		30,000	35,000	100,000
Recorded Accretion Expense of the note issued on July 10, 2012	12,575
Book value of the convertible debenture of the note issued on July 10, 2012	68,575
Accrued interest On the note issued on September 7, 2012	1,668				0
Recorded Accretion Expense On the note issued on September 7, 2012	1,820
Book value of the convertible debenture On the note issued on September 7, 2012	29,119
Accrued interest On the note issued on October 12, 2012	1,143
Accretion Expense Recorded the note issued on October 12, 2012	2,722
Book value of the convertible debenture of the note issued on October 12, 2012	$ 8,723

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PROPERTY AND EQUIPMENTS (Tables)

9 Months Ended

Feb. 28, 2013

PROPERTY AND EQUIPMENTS

PROPERTY AND EQUIPMENTS

3. PROPERTY AND EQUIPMENT

                                                February 28, 2013   May 31, 2012

                                  Accumulated     Net Carrying      Net Carrying

                        Cost      Amortization        Value            Value

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

                          $            $                $               $

                                                   (unaudited)

Computer equipment      3,968          823            3,145             --

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details

XML 28 R13.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS

9 Months Ended

Feb. 28, 2013

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS

8. SUBSEQUENT EVENTS

We  have  evaluated  subsequent  events  through  the  date of  issuance  of the

financial  statements,  and did not have any  material  recognizable  subsequent

events.

XML 29 R14.htm IDEA: XBRL DOCUMENT

ACCOUNTING POLICIES (Policies)	9 Months Ended
ACCOUNTING POLICIES (Policies)	Feb. 28, 2013
ACCOUNTING POLICIES
Basis of Presentation	a) Basis of Presentation and Consolidation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. The Company's fiscal year end is May 31. The consolidated financial statements include the accounts of our company and its wholly-owned subsidiary, Sharelink. All significant intercompany accounts and transactions have been eliminated, and Sharelink had no operations to date other than incorporation fees.
Use of Estimates	b) Use of Estimates The preparation of financial statements in conformity with US 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 reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Basic and Diluted Net Loss per Share	c) Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, EARNINGS PER SHARE. ASC 260 requires presentation of both basic and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As of February 28, 2013, the Company had 2,900,000 (May 31, 2012 - 1,250,000) potentially dilutive common shares from the issuance of convertible debentures.
Reclassification	d) Reclassification Certain balances in previously issued financial statements have been reclassified to be consistent with the current period presentation.
Interim Financial Statements	e) Interim Financial Statements These interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company's audited financial statements and notes thereto for the year ended May 31, 2012. The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company's financial position at February 28, 2013, and the results of its operations and cash flows for the nine month period ended February 28, 2013. The results of operations for the period ended February 28, 2013 are not necessarily indicative of the results to be expected for future quarters or the full year.
Cash and cash equivalents Policy	f) Cash and cash equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.
Financial Instruments	g) Financial Instruments Pursuant to ASC 820, FAIR VALUE MEASUREMENTS AND DISCLOSURES, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: LEVEL 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. LEVEL 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. LEVEL 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts payable and accrued liabilities, convertible debentures, and amount due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Recent Accounting Pronouncements	h) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 8, 9, 10

-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Technical Practice Aid (TPA)

-Number 2110

-Paragraph 6

-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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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 6: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 1

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-Name Financial Reporting Release (FRR)

-Number 203

-Paragraph 02-03

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-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

+ Details

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References+ Details

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References+ Details

XML 30 R16.htm IDEA: XBRL DOCUMENT

GOING CONCERN (Details) (USD $)	Feb. 28, 2013
Accumulated deficit	$ 465,485

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COMMON STOCK CONSISTS OF THE FOLLOWING (Details) (USD $)	Aug. 28, 2012	Jun. 20, 2012	Jun. 18, 2012
Increased authorized capital to	299,300,000	0	975,000,000
Issued and outstanding shares of common stock increased from 4600000 to			59,800,000
Common shares par value	$ 0.001		$ 0.001
value of Issued split-adjusted shares		$ 300,000
Common stock for proceeds		$ 30,000

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Condensed Consolidated Statements of Cash Flows (unaudited) (USD $)	9 Months Ended		37 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013
OPERATING ACTIVITIES
Net loss for the period	$ (390,805)	$ (29,029)	$ (465,485)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discounts on convertible debt	17,117	0	17,117
Depreciation,	823	0	823
Write down of acquisition costs	50,000		50,000
Changes in operating assets and liabilities:
Prepaid expenses and deposits.	43,490	0	(1,510)
Accounts payables.	(654)	1,310	4,959
Accrued liabilities.	59,023	0	59,023
NET CASH USED IN OPERATING ACTIVITIES	(221,006)	(27,719)	(335,073)
INVESTING ACTIVITIES
Deposit payment for acquisition of company	(50,000)	0	(50,000)
Acquisition of property and equipment	(3,968)	0	(3,968)
NET CASH USED IN INVESTING ACTIVITIES	(53,968)	0	(53,968)
FINANCING ACTIVITIES
Proceeds from convertible debentures	165,000	0	290,000
Proceeds from related party, net	5,100	0	13,100
Proceeds from notes payable from a related party	0	12,800	22,941
Proceeds from issuance of common stock	30,000	20,000	63,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	200,100	32,800	389,041
Increase (Decrease) in Cash	(74,874)	5,081	0
Cash - Beginning of Period	74,874	226	0
CASH - END OF PERIOD	0	5,307	0
SUPPLEMENTAL DISCLOSURES
Interest paid	0	0	0
Income tax paid	$ 0	$ 0	$ 0

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RELATED PARTY TRANSACTIONS

9 Months Ended

Feb. 28, 2013

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS

5. RELATED PARTY TRANSACTIONS

a)   During the period ended  February 28, 2013,  the Company  incurred  $40,000

     (February 29, 2012 - $nil) of management  fees to the former  President and

     Director of the Company.

b)   As at February 28, 2013,  the Company owes $13,100 (May 31, 2012 - $nil) to

     the President and Director of the Company, which is unsecured, non-interest

     bearing, and due on demand.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 3A

-Section 04

-Paragraph b

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-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-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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-Number 210

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+ Details

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	Feb. 28, 2013	Feb. 29, 2012
Management fees to the President and Director	$ 40,000	$ 0
Owes President and Director due on demand	$ 13,100

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