10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q /A

Amendment No. 1

(MARK ONE)

þ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended July 31, 2014

or

o TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _________ to _________

Commission File Number: 333-172417

NEUTRA CORP.

(Exact name of registrant as specified in its charter)

Florida	27-4505461
(State or other jurisdiction of Incorporation or organization)	(I.R.S. Employer Identification Number)
8875 Hidden River Parkway, Suite 300 Tampa, FL	34243
(Address of principal executive offices)	(Zip code)

Registrant’s telephone number, including area code: (813) 367-2041

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes þ No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months.

Yes þ No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	o	Accelerated filer	o
Non-accelerated filer	o	Smaller reporting company	þ
(Do not check is smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes o No þ

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. As of September 22, 2014, 31,637,461 shares of common stock are issued and outstanding.

EXPLANATORY NOTE

The purpose of this Amendment No. 1 to the Registrant’s Quarterly Report on Form 10-Q for the quarterly period ended July 31, 2014 (“Form 10-Q”) is to submit Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T. Exhibit 101 consists of the Interactive Data Files from the Registrant’s Form 10-Q for the quarterly period ended July 31, 2014, filed with the Securities and Exchange Commission on September 22, 2014.

Additionally, we corrected typographical errors:

1. On page 4, the “Balance Sheets”, the common stock line item label has been corrected to include the number of shares for the January 31, 2014 period: “Common Stock, $0.0001 par value; 100,000,000 shares authorized; 26,637,461 and 14,904,515 shares issued and outstanding at July 31, 2014 and January 31, 2014, respectively.”

2. On page 13, the two note heading numbers have been correctly sequenced as “Note 7. Stockholders’ Equity” and “Note 8. Subsequent Events”.

TABLE OF CONTENTS

PART I — FINANCIAL INFORMATION	4
Item 1. Financial Statements	4
Consolidated Balance Sheets  (Unaudited)	4
Consolidated Statements of Operations  (Unaudited)	5
Consolidated Statements of Stockholders’ Equity (Deficit)  (Unaudited)	6
Consolidated Statements of Cash Flows  (Unaudited)	7
Notes to the Unaudited Consolidated Financial Statements	8
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3. Quantitative and Qualitative Disclosures about Market Risk	17
Item 4. Controls and Procedures	17
PART II — OTHER INFORMATION	17
Item 1. Legal Proceedings	17
Item 1A. Risk Factors	17
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	17
Item 3. Defaults upon Senior Securities	18
Item 4. Mine Safety Disclosures	18
Item 5. Other Information	18
Item 6. Exhibits	18

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CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

Certain statements in this report contain or may contain forward-looking statements. These statements, identified by words such as “plan”, “anticipate”, “believe”, “estimate”, “should”, “expect” and similar expressions include our expectations and objectives regarding our future financial position, operating results and business strategy. These statements are subject to known and unknown risks, uncertainties and other factors, which may cause actual results, performance, or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward - looking statements. These forward-looking statements were based on various factors and were derived utilizing numerous assumptions and other factors that could cause our actual results to differ materially from those in the forward-looking statements. These factors include, but are not limited to, our ability to secure suitable financing to continue with our existing business or change our business and conclude a merger, acquisition or combination with a business prospect, economic, political and market conditions and fluctuations, government and industry regulation, interest rate risk, U.S. and global competition, and other factors. Most of these factors are difficult to predict accurately and are generally beyond our control. You should consider the areas of risk described in connection with any forward-looking statements that may be made herein. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this report. Readers should carefully review this report in its entirety, including but not limited to our financial statements and the notes thereto and the risks described in our Annual Report on Form 10-K for the fiscal year ended January 31, 2014. We advise you to carefully review the reports and documents we file from time to time with the Securities and Exchange Commission (the “SEC”), particularly our quarterly reports on Form 10-Q and our current reports on Form 8-K. Except for our ongoing obligations to disclose material information under the Federal securities laws, we undertake no obligation to release publicly any revisions to any forward-looking statements, to report events or to report the occurrence of unanticipated events.

OTHER PERTINENT INFORMATION

When used in this report, the terms, “we,” the “Company,” “our,” and “us” refers to Neutra Corp., a Florida corporation.

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PART I — FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

NEUTRA CORP.

CONSOLIDATED BALANCE SHEETS

(UNAUDITED)

	July 31, 2014			January 31, 2014
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	30,941		$	46,551
Total current assets		30,941			46,551
TOTAL ASSETS	$	30,941		$	46,551
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable and accrued expenses	$	242,778		$	244,635
Advances payable		130,240			99,637
Current portion of convertible notes payable, net of discount of $57,520 and $0, respectively.		68,399			—
Current portion of accrued interest payable		241			—
Total current liabilities		441,658			344,272
Convertible notes payable, net of discount of $643,785 and $704,046, respectively.		227,765			177,886
Accrued interest payable		45,568			29,149
TOTAL LIABILITIES		714,991			551,307
COMMITMENTS AND CONTINGENCIES		—			—
STOCKHOLDERS’ DEFICIT
Common Stock, $0.0001 par value; 100,000,000 shares authorized; 26,637,461 and 14,904,515 shares issued and outstanding at July 31, 2014 and January 31, 2014, respectively.		2,664			1,490
Additional paid-in capital		1,909,425			1,201,608
Accumulated deficit		(2,596,139	)		(1,707,854	)
Total stockholders’ deficit		(684,050	)		(504,756	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	30,941		$	46,551

The accompany notes are an integral part of these unaudited financial statements.

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NEUTRA CORP.

CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)

	Six months ended July 31,						Three months ended July 31,
	2014			2013			2014			2013
REVENUE	$	—		$	—		$	—		$	—
OPERATING EXPENSES
General and administrative expenses		350,018			430,021			211,631			242,681
LOSS FROM OPERATIONS		(350,018	)		(430,021	)		(211,631	)		(242,681	)
OTHER INCOME (EXPENSE)
Interest expense		(448,267	)		(63,867	)		(296,347	)		(32,275	)
Loss on acquisition of Diamond Anvil		(90,000	)		—			(20,000	)		—
Total other income (expense)		(538,267	)		(63,867	)		(316,347	)		(32,275	)
NET LOSS	$	(888,285	)		(493,888	)		(527,978	)		(274,956	)
NET LOSS PER COMMON SHARE  – Basic and fully diluted	$	(0.04	)		(0.07	)	$	(0.02	)	$	(0.03	)
COMMON SHARES OUTSTANDING – Basic and fully diluted		20,494,956			7,358,659			23,259,621			8,617,287

The accompany notes are an integral part of these unaudited financial statements.

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NEUTRA CORP.

STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)

(UNAUDITED)

	Common Stock			Additional Paid In					Total
	Shares	Amount		Capital		Deficit			Equity
BALANCE, January 31, 2013	4,949,515	$	495	$	183,700	$	(449,571	)	$	(265,375	)
Shares issued for conversion of notes payable	9,955,000		996		98,555		—			99,551
Discount on issuance of convertible note payable	—		—		919,353		—			919,353
Net Loss	—		—		—		(1,258,283	)		(1,258,283	)
BALANCE, January 31, 2014	14,904,515	$	1,490	$	1,201,608	$	(1,707,854	)	$	(504,756	)
Shares issued for conversion of notes payable	11,732,946		1,174		312,155		—			313,329
Discount on issuance of convertible note payable	—		—		395,662		—			395,662
Net Loss	—		—		—		(888,285	)		(888,285	)
BALANCE, July 31, 2014	26,637,461	$	2,664	$	1,909,425	$	(2,596,139	)	$	(684,050	)

On August 8, 2012, the Company effected a one-for-twenty reverse stock split. All share and per share amounts have been retroactively restated to reflect the reverse split.

The accompany notes are an integral part of these unaudited financial statements.

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NEUTRA CORP.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)

	Six months ended July 31,
	2014			2013
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$	(888,285	)	$	(493,888	)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable		398,403			58,336
Loss on acquisition of Diamond Anvil Designs		90,000			—
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		(1,857	)		(8,030	)
Accrued interest payable		49,864			—
NET CASH USED IN OPERATING ACTIVITIES		(351,875	)		(443,582	)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid to acquire Diamond Anvil Designs		(90,000	)		—
NET CASH USED IN INVESTING ACTIVITIES		(90,000	)		—
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances		426,265			664,098
NET CASH PROVIDED BY FINANCING ACTIVITIES		426,265			664,098
NET INCREASE (DECREASE) IN CASH		(15,610	)		220,516
CASH, at the beginning of the period		46,551			7,100
CASH, at the end of the period	$	30,941		$	227,616
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for:
Interest	$	—		$	—
Taxes	$	—		$	—
Noncash investing and financing transaction:
Refinancing of advances into convertible notes payable	$	395,662		$	44,550
Beneficial conversion on convertible note payable	$	395,662		$	44,550
Conversion of convertible notes payable	$	313,329		$	443,465

The accompany notes are an integral part of these unaudited financial statements.

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NEUTRA CORP.

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

JULY 31, 2014

Note 1. General Organization and Business

Neutra Corp. is a development stage company incorporated in Florida on January 11, 2011 to market and participate in the Nutraceutical space by bringing products derived from all natural and organic origins. Along with participating in the actual nutraceutical products, we plan to research and bring new technology to the Nutraceutical space. Nutraceutical natural medicine is an alternative system that focuses on natural remedies and the body’s vital ability to heal and maintain itself. One of the nutraceutical sub-markets is the new thriving medical cannabis market, in which we will be doing our due diligence and participating. We intend to entrust the manufacturing to a nutraceutical contractor to private label all of our products and to sell them under our unique brand. In accordance with ASC 915, we are considered to be in the development stage. We have established a fiscal year end of January 31.

We have narrowed our product focus to research and development in the following areas:  weight-loss, detox, men’s health, acid-alkali pH balance, anti-aging, sleep disorders, autism, pain management with the use of the new thriving medical cannabis products, and air space sanitation derived by nutraceutical technology. We are continuously testing different ingredients and suppliers for purity and quality of transportation and storage of ingredients to preserve their potency. This will ensure that we are always at the top of the technology and purity of our products. In addition, we have contracted with a company that has the ability to infuse our formulations with a bio-energy infusion that enhances the efficacy of the ingredients on a sub-molecular level. For the time being, we are in negotiations with veterans in the medical cannabis space in California for further involvement. We see many barriers to enter this market, which are technology of delivery, which include oral – baked, oral – capsule, topical, injections or microinjections, and inhalation.

The Company will be a way of providing start up and operating expenses such as to facilitate the completion of the undertaking of the business.

We have not generated any revenues to date and our activities have been limited to developing our business plan, developing and launching our website, research and development of products and trial testing of our initial formulations. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise an additional $400,000 to implement our business plan over the next twelve months. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations.

On February 11, 2014, the Company acquired Diamond Anvil Designs, a developer of smoke-free nutraceutical delivery systems. Diamond Anvil Designs is a startup vapor pen company that is designing an all-purpose vapor pen. Currently most vapor pens are manufactured only to be used for tobacco, so we feel this an underdeveloped area of the market.

We have no revenues, have incurred losses since inception, have been issued a going concern opinion from our auditors, and rely upon the sale of our securities and borrowing to fund operations.

Note 2. Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of July 31, 2014, the Company has generated net losses since inception of $2,596,139. For the six months ended July 31, 2014, the Company had a net loss of $888,285 and negative cash flow from operating activities of $351,875. As of July 31, 2014, the Company had negative working capital of $410,717. Management does not anticipate having positive cash flow from operations in the near future.

These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business.

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Management has plans to address the Company’s financial situation as follows:

In the near term, management plans to continue to focus on raising the funds necessary to fully implement the Company’s business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders will continue to advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raise doubts about the Company’s ability to continue as a going concern.

In the long term, management believes that the Company’s projects and initiatives will be successful and will provide cash flow to the Company, which will be used to finance the Company’s future growth. However, there can be no assurances that the Company’s planned activities will be successful, or that the Company will ultimately attain profitability. The Company’s long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to ultimately achieve adequate profitability and cash flows from operations to sustain its operations.

Note 3. Summary of Significant Accounting Policies

Interim Financial Statements

The accompanying these unaudited financial statements have been prepared in accordance with generally accepted accounting (“GAAP”) principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the Consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These Consolidated financial statements should be read in conjunction with the Consolidated financial statements for the fiscal year ended January 31, 2014 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the “SEC”).

The results of operations for the six month period ended July 31, 2014 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2015.

Consolidated Financial Statements

The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation.

Development Stage Company

The Company was a development stage enterprise reporting under the provisions of Accounting Standards Codification (“ASC”) 915 “Development Stage Entities”.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

For the purpose of the financial statements, cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $30,941 and $46,551 at July 31, 2014 and January 31, 2014, respectively.

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Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of July 31, 2014 or January 31, 2014.

Earnings (Loss) per Common Share

The Company computes basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per common share are calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per common share are calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive shares outstanding for any periods reported.

Financial Instruments

The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 -	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 -	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 -	Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.

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Recently Issued Accounting Pronouncements

We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

Note 4. Acquisition of Diamond Anvil Designs

On February 7, 2014, the Company acquired all of the shares of Diamond Anvil Designs, LLC (“Diamond Anvil”) for $150,000. The agreement called for a $25,000 payment on the agreement date, and $125,000 in additional payments over the following five months. Through July 31, 2014, we have made cash payments of $90,000. Diamond Anvil owns intellectual property for a vapor pen; they have no tangible assets.

Note 5. Advances

During the six months ended July 31, 2014, the Company received net, non-interest bearing advances from certain third parties totaling $426,265. The total amount due under these advances as of July 31, 2014 was $130,240. These advances are not collateralized, non-interest bearing and are due on demand.

Note 6. Convertible Notes Payable

Convertible Notes Payable consists of the following as of July 31, 2014 and January 31, 2014:

	July 31, 2014			January 31, 2014
Convertible note payable, dated February 28, 2013, bearing interest at 10% per annum, matures on February 28, 2015 and convertible into shares of common stock at $0.01 per share	$	—		$	67,229
Convertible note payable, dated July 31, 2013, bearing interest at 10% per annum, matures on July 31, 2015 and convertible into shares of common stock at $0.05 per share		125,919			338,815
Convertible note payable, dated October 31, 2013, bearing interest at 10% per annum, matures on October 31, 2015 and convertible into shares of common stock at $0.05 per share		475,888			475,888
Convertible note payable, dated April 30, 2014, bearing interest at 10% per annum, matures on April 30, 2016 and convertible into shares of common stock at $0.05 per share		395,662			—
Total convertible notes payable	$	997,469		$	$881,932
Less: current portion of convertible notes payable		(125,919	)		—
Less: discount on noncurrent convertible notes payable		(643,785	)		(704,046	)
Convertible notes payable, net of discount	$	227,765		$	177,886

Advances Refinanced into Convertible Promissory Notes

During the six months ended July 31, 2014, the Company has signed Convertible Promissory Notes that refinance non-interest bearing advances into convertible notes payable. The Convertible Promissory Notes bear interest at 10% per annum and are payable along with accrued interest. The Convertible Promissory Note and unpaid accrued interest are convertible into common stock at the option of the holder.

Date Issued	Maturity Date	Interest Rate		Conversion Rate		Amount of Note		Beneficial Conversion Feature
April 30, 2014	April 30, 2016	10	%	$	0.05	$	395,662	$	395,662

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The Company evaluated the application of ASC 470-50-40/55, Debtor’s Accounting for a Modification or Exchange of Debt Instrument as it applies to the note listed above and concluded that the revised terms constituted a debt modification rather than a debt extinguishment because the present value of the cash flow under the terms of the new instrument was less than 10% from the present value of the remaining cash flows under the terms of the original note. No gain or loss on the modifications was required to be recognized.

The Company evaluated the terms of the new note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock and determined that the underlying common stock is indexed to the Company’s common stock. The Company determined that the conversion features did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the note and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized beneficial conversion features as show in the table above. The beneficial conversion features were recorded as an increase in additional paid-in capital and a discount to the Convertible Notes Payable. Discounts to the Convertible Notes Payable are amortized to interest expense over the life of the note.

Conversions to Common Stock

During six months ended July 31, 2014, the holders of the Convertible Note Payable dated February 28, 2013 elected to convert principal and accrued interest in the amounts show below into share of common stock at a rate of $0.01 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion.

Date	Amount Converted		Number of Shares Issued	Unamortized Discount
February 7, 2014	$	6,000	600,000	$	3,061
February 11, 2014		7,000	700,000		3,533
March 3, 2014		9,000	900,000		4,069
March 18, 2014		8,000	800,000		3,796
March 25, 2014		8,000	800,000		3,380
April 15, 2014		8,000	800,000		3,208
April 15, 2014		8,000	800,000		2,341
May 7, 2014		8,000	800,000		1,964
May 14, 2014		6,329	632,946		—
Total	$	68,329	6,832,946	$	25,352

During six months ended July 31, 2014, the holders of the Convertible Note Payable dated July 31, 2013 elected to convert principal and accrued interest in the amounts show below into share of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion.

Date	Amount Converted		Number of Shares Issued	Unamortized Discount
May 7, 2014	$	5,000	100,000	$	—
May 21, 2014		20,000	400,000		—
June 12, 2014		50,000	1,000,000		25,899
June 17, 2014		20,000	400,000		10,960
July 7, 2014		50,000	1,000,000		25,476
July 11, 2014		50,000	1,000,000		25,724
July 24, 2014		50,000	1,000,000		23,828
Total	$	245,000	4,900,000	$	111,887

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Note 7 . Stockholders’ Equity

Conversion of shares

During six months ended July 31, 2014, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
February 7, 2014	$	6,000	600,000
February 11, 2014		7,000	700,000
March 3, 2014		9,000	900,000
March 18, 2014		8,000	800,000
March 25, 2014		8,000	800,000
April 15, 2014		8,000	800,000
April 15, 2014		8,000	800,000
May 7, 2014		8,000	800,000
May 7, 2014		5,000	100,000
May 14, 2014		6,329	632,946
May 21, 2014		20,000	400,000
June 12, 2014		50,000	1,000,000
June 17, 2014		20,000	400,000
July 7, 2014		50,000	1,000,000
July 11, 2014		50,000	1,000,000
July 24, 2014		50,000	1,000,000
Total	$	313,329	11,732,946

Note 8 . Subsequent Events

On August 4, 2014, the holders of the Convertible Note Payable dated July 31, 2013, elected to convert principal and accrued interest in the amount of $60,000 into 1,200,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

On August 5, 2014, the holders of the Convertible Note Payable dated July 31, 2013, elected to convert principal and accrued interest in the amount of $60,000 into 1,200,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

On August 8, 2014, the holders of the Convertible Note Payable dated October 31, 2013, elected to convert principal and accrued interest in the amount of $65,000 into 1,300,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

On August 15, 2014, Sydney Jim resigned as our Chief Executive Officer and Director. On the same date, Our Board of Directors appointed Christopher Brown as Chief Executive Officer and Director.

On August 22, 2014, the holders of the Convertible Note Payable dated October 31, 2013, elected to convert principal and accrued interest in the amount of $65,000 into 1,300,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

- 13 -

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Overview

Neutra Corp. is a development stage company incorporated in Florida on January 11, 2011 to market and participate in the Nutraceutical space by bringing products derived from all natural and organic origins. Along with participating in the actual nutraceutical products, we plan to research and bring new technology to the Nutraceutical space. Nutraceutical natural medicine is an alternative system that focuses on natural remedies and the body’s vital ability to heal and maintain itself. One of the nutraceutical sub-markets is the new thriving medical cannabis market, in which we will be doing our due diligence and participating. We intend to entrust the manufacturing to a nutraceutical contractor to private label all of our products and to sell them under our unique brand. In accordance with ASC 915, we are considered to be in the development stage. We have established a fiscal year end of January 31.

On January 11, 2013, the Company executed an Option Agreement with Purlife Distributors Inc, and authorized distributor of DrivePur and Purteq products in Canada, (hereafter referred to as “Purlife”.  Purlife owns rights to market, in Canada, environmentally friendly, sustainable, and long-lasting antimicrobial solutions for indoor and outdoor surfaces. The Option Agreement shall be for a period of ninety (90) days beginning from the date of the agreement. The Company will pay Purlife a $5,000 non-refundable payment. Under the option agreement, the Company, will have the right to conduct a due diligence review of Purlife with complete access to data, patent applications, financial statements and other pertinent information. From the Option Agreement, the Company was able to form a Joint Venture with Purlife on February 1, 2013.

On February 1, 2013, the Company entered into a Joint Venture Agreement with Purlife. The Joint Venture was created towards developing and marketing the brands represented by Purlife. Purlife will execute the business plan or other programs as agreed to as well as make any necessary disbursements on behalf of the Joint Venture, and collect and distribute profits in accordance with the ownership percentages. The Joint Venture will allocate profits for a period of 3 years with the Company receiving 10% and the Joint Venture receiving 90%. All loss and disbursements incurred by Purlife in acquiring, holding, and protecting the business interest and the net profits shall, during the period of the venture be paid by Purlife. All losses incurred by the Parties will be limited to their financial contribution to the Joint Venture. The Company will provide consulting to the Joint Venture and participate in strategic and operation decisions as required.

The Company will be a way of providing start up and operating expenses such as to facilitate the completion of the undertaking of the Business.

During the year ended January 31, 2014, the Company paid a total of $150,000 to fund the cash flow requirements as set forth in an approved budget prepared by Purlife. These payments are included in general and administrative expense on the statement of operations. The Company has no further obligation to continue funding.

On May 30, 2013, the Company entered into a joint venture agreement with Field of View Technologies, LLC. (the “Field of View JV”). The purpose of the Field of View JV is to develop, produce, and market a new cannabis inhalation delivery system. Under the terms of the agreement, the Company will provide funding for the project and provide consulting services to the Field of View JV. Field of View Technologies, LLC will develop the product and manage the joint venture. In exchange, the Company will receive 25% of the profit on all inhalation cannabinoid delivery systems for a period of 36 months. The Company has committed to fund $175,000 of the costs of the Field of View JV.

On June 5, 2013, the Company entered into a joint venture agreement with Vertigo Technologies, LLC. (the “Vertigo JV”). The purpose of the Vertigo JV is to develop post-production equipment in the horticultural market. Under the terms of the agreement, the Company will provide funding for the project. Vertigo Technologies, LLC will develop the product and manage the joint venture. In exchange, the Company will receive 30% of the profit on all cannabinoid post-production technology products for a period of 36 months. The Company has committed to fund $85,000 of the costs of the Vertigo JV.

On August 25, 2013, the Company entered into a joint venture agreement with Second Wave Ventures, LLC. (the “Second Wave JV”). The purpose of the Second Wave JV is to develop, produce and market nutraceutical products and deliver systems. Under the terms of the agreement, the Company will provide funding for the operations of the joint venture. In exchange, the Company will receive 30% of the profits on all products and delivery systems within the nutraceutical market. The Company has committed to fund $85,000 under the Second Wave JV, which will be paid in weekly payments of $5,000.

- 14 -

On August 27, 2013, the Company entered into a joint venture agreement with Surface to Air Solutions, LLC. (the “S2O2 JV”). The purpose of the S2O2 JV is to work together to develop, produce, and market new services and products that are utilized within the market of horticultural production. Under the terms of the agreement, the Company will provide management, marketing, and other consulting services to the S2O2 JV. In addition, the Company will re-design the web marketing material for the joint venture. NTRR will fund up to $100,000 of the operating costs of the S2O2 JV at its discretion. After an initial payment of $10,000 on September 1, 2013, funding will be made in weekly installments of $7,500. In exchange, NTRR will receive 25% of the profits on all products and services that are used within the horticultural market.

On February 11, 2014, the Company acquired Diamond Anvil Designs, a developer of smoke-free nutraceutical delivery systems. Diamond Anvil Designs is a development stage startup vapor pen company that is designing an all-purpose vapor pen. Currently most vapor pens are manufactured only to be used for tobacco, so we feel this an underdeveloped area of the market.

In their audit report dated March 15, 2014; our auditors have expressed an opinion that substantial doubt exists as to whether we can continue as an ongoing business. If we do not raise additional capital within twelve months, we may be required to suspend or cease the implementation of our business plan.

We have not generated any revenues to date and our activities have been limited to developing our business plan, developing and launching our website, research and development of products and trial testing of our initial formulations. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise an additional $400,000 to implement our business plan over the next twelve months. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations.

We have no revenues; have incurred losses since inception, have been issued a going concern opinion from our auditors and rely upon the sale of our securities and borrowing to fund operations.

Critical Accounting Policies

We prepare our Consolidated financial statements in conformity with GAAP, which requires management to make certain estimates and apply judgments. We base our estimates and judgments on historical experience, current trends, and other factors that management believes to be important at the time the condensed Consolidated financial statements are prepared. On a regular basis, we review our accounting policies and how they are applied and disclosed in our condensed Consolidated financial statements.

While we believe that the historical experience, current trends and other factors considered support the preparation of our condensed consolidated financial statements in conformity with GAAP, actual results could differ from our estimates and such differences could be material.

For a full description of our critical accounting policies, please refer to Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our Annual Report for the year ended January 31, 2014 on Form 10-K.

Results of Operations

Six months ended July 31, 2014 compared to the six months ended July 31, 2013.

General and Administrative Expenses

We recognized general and administrative expenses in the amount of $350,018 and $430,021 for the six months ended  July 31, 2014 and 2013, respectively. The decrease was due to a $47,068 reduction in promotional activities and a $67,500 reduction in spending toward profit participation agreements.

Interest Expense

Interest expense increased from $63,867 for the six months ended  July 31, 2013 to $448,267 for the six months ended  July 31, 2014. Interest expense for the six months ended  July 31, 2014 included amortization of discount on convertible notes payable in the amount of $398,403, compared to $58,336 for the comparable period of 2013. The remaining amount is the result of the Company entering into interest-bearing convertible notes payable.

- 15 -

Loss on Acquisition

During the six months ended July 31, 2014, we incurred a $90,000 loss on the acquisition of Diamond Anvil. We had no acquisition losses during the six months ended July 31, 2013.

Net Loss

We incurred a net loss of $888,285 for the six months ended  July 31, 2014 as compared to $493,888 for the comparable period of 2013. The decrease in the net loss was primarily the reductions in promotional activities and profit participation agreements, offset by the increases in interest expense and the loss on the Diamond Anvil acquisition.

Three months ended July 31, 2014 compared to the three months ended July 31, 2013.

General and Administrative Expenses

We recognized general and administrative expenses in the amount of $211,631 and $242,681 for the three months ended  July 31, 2014 and ended 2013, respectively. This was the result of a $49,903 reduction in promotional activities and a $22,500 reduction in profit participation agreements, offset by increases in professional fees.

Interest Expense

Interest expense increasedfrom $32,275 for the three months ended July 31, 2013 to $296,347 for the six months ended  July 31, 2014. Interest expense for the three months ended  July 31, 2014 included amortization of discount on convertible notes payable in the amount of $398,403227,098, compared to $58,33658,335 for the comparable period of 2013. The remaining amount is the result of the Company entering into interest-bearing convertible notes payable.

Loss on Acquisition

During the three months ended July 31, 2014, we incurred a $20,000 loss on the acquisition of Diamond Anvil. We had no acquisition losses during the six months ended July 31, 2013.

Net Loss

We incurred a net loss of $527,978 for three six months ended  July 31, 2014 as compared to $274,956 for the comparable period of 2013. The increase in the net loss is due to the increases in interest expense and the loss on the Diamond Anvil acquisition, offset by our reductions in general and administrative expenses.

Liquidity and Capital Resources

At July 31, 2014, we had cash on hand of $30,941. The company has negative working capital of $410,717 . Net cash used in operating activities for the six months ended July 31, 2014 was $351,875. Cash on hand is adequate to fund our operations for less than one month. We do not expect to achieve positive cash flow from operating activities in the near future. We will require additional cash in order to implement our business plan. There is no guarantee that we will be able to attain fund when we need them or that funds will be available on terms that are acceptable to the Company. We have no material commitments for capital expenditures as of July 31, 2014.

Additional Financing

Additional financing is required to continue operations. Although actively searching for available capital, the Company does not have any current arrangements for additional outside sources of financing and cannot provide any assurance that such financing will be available.

Off Balance Sheet Arrangements

We do not have any 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 investors.

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable to a smaller reporting company.

ITEM 4. CONTROLS AND PROCEDURES

Management’s Report on Internal Control over Financial Reporting

We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of July 31, 2014. Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of July 31, 2014, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed by us under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

1.

As of July 31, 2014, we did not maintain effective controls over the control environment. Specifically we have not developed and effectively communicated to our employees our accounting policies and procedures. This has resulted in inconsistent practices. Further, the Board of Directors does not currently have any independent members and no director qualifies as an audit committee financial expert as defined in Item 407(d)(5)(ii) of Regulation S-K. Since these entity level programs have a pervasive effect across the organization, management has determined that these circumstances constitute a material weakness.

2.

As of July 31, 2014, we did not maintain effective controls over financial statement disclosure. Specifically, controls were not designed and in place to ensure that all disclosures required were originally addressed in our financial statements. Accordingly, management has determined that this control deficiency constitutes a material weakness.

Our management, including our principal executive officer and principal financial officer, who is the same person, does not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected.

Change in Internal Controls Over Financial Reporting

There was no change in our internal controls over financial reporting that occurred during the period covered by this report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

PART II — OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We know of no material, active or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceedings or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered beneficial shareholder are an adverse party or has a material interest adverse to us.

ITEM 1A. RISK FACTORS

Not applicable to a smaller reporting company.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There were no sales of unregistered equity securities during the six months ended July 31, 2014.

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ITEM 3. DEFAULTS UPON SENIOR SECURITIES

The Company has not defaulted upon senior securities.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable to the Company.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

3.1	Articles of Incorporation (1)
3.2	Bylaws (1)
21	Subsidiaries of the Registrant (3)
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer and principal financial and account officer.
32.1	Section 1350 Certification of principal executive officer and principal financial accounting officer.
101	XBRL data files of Financial Statement and Notes contained in this Quarterly Report on Form 10-Q. (2),( 3 )

__________

(1)	Incorporated by reference to our Form S-1 filed with the Securities and Exchange Commission on November 3, 2010
(2)	In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed.”
(3)	Filed or furnished herewith

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.

	Neutra Corp.
Date: October 29, 2014	BY: /s/ Christopher Brown
	Christopher Brown
	President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer, and Sole Director

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EX-21

Exhibit 21

SUBSIDIARIES OF THE REGISTRANT

Diamond Anvil Designs, LLC, a Texas limited-liability corporation, is a wholly owned subsidiary of Neutra Corp.

EX-31

Exhibit 31.1

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, Christopher Brown, certify that:

1. I have reviewed this quarterly report on Form 10-Q /A Amendment No. 1 for the period ended July 31, 2014 of Neutra 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. I am 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 15-d-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. 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: October 29, 2014	BY: /s/ Christopher Brown
	Christopher Brown
	President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director.

EX-32

Exhibit 32.1

SECTION 1350 CERTIFICATION

In connection with the quarterly report of Neutra Corp. (the “Company”) on Form 10-Q /A Amendment No. 1 for the period ended July 31, 2014 as filed with the Securities and Exchange Commission (the “Report”), I, Christopher Brown, President of the Company, certify, pursuant to 18 U.S.C. SS. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: October 29, 2014	BY: /s/ Christopher Brown
	Christopher Brown
	President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director.

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 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Stockholders' Equity (Schedule of Stock Issued for Conversion of Notes Payable) (Details) (USD $)	6 Months Ended	12 Months Ended
	Jul. 31, 2014	Jan. 31, 2014
Debt Conversion [Line Items]
Amount Converted	$ 313,329	$ 99,551
February 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	6,000
Number of Shares Issued	600,000
February 11, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	7,000
Number of Shares Issued	700,000
March 3, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	9,000
Number of Shares Issued	900,000
March 18, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
March 25, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
April 15, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
April 15, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
May 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
May 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	5,000
Number of Shares Issued	100,000
May 14, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	6,329
Number of Shares Issued	632,946
May 21, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	20,000
Number of Shares Issued	400,000
June 12, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	50,000
Number of Shares Issued	1,000,000
June 17, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	20,000
Number of Shares Issued	400,000
July 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	50,000
Number of Shares Issued	1,000,000
July 11, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	50,000
Number of Shares Issued	1,000,000
July 24, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	$ 50,000
Number of Shares Issued	1,000,000

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Summary of Significant Accounting Policies

6 Months Ended

Jul. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 3. Summary of Significant Accounting Policies

Interim Financial Statements

The accompanying these unaudited financial statements have been prepared in accordance with generally accepted accounting ("GAAP") principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the Consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These Consolidated financial statements should be read in conjunction with the Consolidated financial statements for the fiscal year ended January 31, 2014 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").

The results of operations for the six month period ended July 31, 2014 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2015.

Consolidated Financial Statements

The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation.

Development Stage Company

The Company was a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities".

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

For the purpose of the financial statements, cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $30,941 and $46,551 at July 31, 2014 and January 31, 2014, respectively.

Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of July 31, 2014 or January 31, 2014.

Earnings (Loss) per Common Share

The Company computes basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per common share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per common share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive shares outstanding for any periods reported.

Financial Instruments

The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 -	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 -	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 -	Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.

Recently Issued Accounting Pronouncements

We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

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Going Concern

6 Months Ended

Jul. 31, 2014

Going Concern [Abstract]

Going Concern

Note 2. Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of July 31, 2014, the Company has generated net losses since inception of $2,596,139. For the six months ended July 31, 2014, the Company had a net loss of $888,285 and negative cash flow from operating activities of $351,875. As of July 31, 2014, the Company had negative working capital of $410,717. Management does not anticipate having positive cash flow from operations in the near future.

These factors raise a substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business.

Management has plans to address the Company's financial situation as follows:

In the near term, management plans to continue to focus on raising the funds necessary to fully implement the Company's business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company's financial obligations. There is no assurance, however, that lenders will continue to advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raise doubts about the Company's ability to continue as a going concern.

In the long term, management believes that the Company's projects and initiatives will be successful and will provide cash flow to the Company, which will be used to finance the Company's future growth. However, there can be no assurances that the Company's planned activities will be successful, or that the Company will ultimately attain profitability. The Company's long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to ultimately achieve adequate profitability and cash flows from operations to sustain its operations.

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CONSOLIDATED BALANCE SHEETS (USD $)	Jul. 31, 2014	Jan. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 30,941	$ 46,551
Total current assets	30,941	46,551
TOTAL ASSETS	30,941	46,551
CURRENT LIABILITIES
Accounts payable and accrued expenses	242,778	244,635
Advances payable	130,240	99,637
Current portion of convertible notes payable, net of discount of $57,520 and $0, respectively.	68,399
Current portion of accrued interest payable	241
Total current liabilities	441,658	344,272
Convertible notes payable, net of discount of $643,785 and $704,046, respectively.	227,765	177,886
Accrued interest payable	45,568	29,149
TOTAL LIABILITIES	714,991	551,307
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common Stock, $0.0001 par value; 100,000,000 shares authorized; 26,637,461 and 14,904,515 shares issued and outstanding at July 31, 2014 and January 31, 2014, respectively.	2,664	1,490
Additional paid-in capital	1,909,425	1,201,608
Accumulated deficit	(2,596,139)	(1,707,854)
Total stockholders' deficit	(684,050)	(504,756)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 30,941	$ 46,551

XML

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
	Jul. 31, 2014	Jul. 31, 2013
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$ (888,285)	$ (493,888)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable	398,403	58,336
Loss on acquisition of Diamond Anvil Designs	90,000
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	(1,857)	(8,030)
Accrued interest payable	49,864
NET CASH USED IN OPERATING ACTIVITIES	(351,875)	(443,582)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid to acquire Diamond Anvil Designs	(90,000)
NET CASH USED IN INVESTING ACTIVITIES	(90,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances	426,265	664,098
NET CASH PROVIDED BY FINANCING ACTIVITIES	426,265	664,098
NET INCREASE (DECREASE) IN CASH	(15,610)	220,516
CASH, at the beginning of the period	46,551	7,100
CASH, at the end of the period	30,941	227,616
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for interest
Cash paid during the period for taxes
Noncash investing and financing transaction:
Refinance of advances into convertible notes payable	395,662	44,550
Beneficial conversion on convertible note payable	395,662	44,550
Conversion of convertible notes payable	$ 313,329	$ 443,465

XML

Advances (Details) (USD $)	6 Months Ended
	Jul. 31, 2014	Jul. 31, 2013	Jan. 31, 2014
Advances [Abstract]
Proceeds from advances	$ 426,265	$ 664,098
Advances payable	$ 130,240		$ 99,637

XML

Convertible Notes Payable (Schedule of Conversion of Convertible Notes Payable) (Details) (USD $)	6 Months Ended
	Jul. 31, 2014
Convertible Promissory Note dated February 28, 2013 [Member]
Debt Conversion [Line Items]
Debt instrument, conversion price	$ 0.01
Amount Converted	$ 68,329
Number of Shares Issued	6,832,946
Unamortized Discount	25,352
Convertible Promissory Note dated February 28, 2013 [Member] | February 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	6,000
Number of Shares Issued	600,000
Unamortized Discount	3,061
Convertible Promissory Note dated February 28, 2013 [Member] | February 11, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	7,000
Number of Shares Issued	700,000
Unamortized Discount	3,533
Convertible Promissory Note dated February 28, 2013 [Member] | March 3, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	9,000
Number of Shares Issued	900,000
Unamortized Discount	4,069
Convertible Promissory Note dated February 28, 2013 [Member] | March 18, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
Unamortized Discount	3,796
Convertible Promissory Note dated February 28, 2013 [Member] | March 25, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
Unamortized Discount	3,380
Convertible Promissory Note dated February 28, 2013 [Member] | April 15, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
Unamortized Discount	3,208
Convertible Promissory Note dated February 28, 2013 [Member] | April 15, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
Unamortized Discount	2,341
Convertible Promissory Note dated February 28, 2013 [Member] | May 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	8,000
Number of Shares Issued	800,000
Unamortized Discount	1,964
Convertible Promissory Note dated February 28, 2013 [Member] | May 14, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	6,329
Number of Shares Issued	632,946
Unamortized Discount
Convertible Promissory Note dated July 31, 2013 [Member]
Debt Conversion [Line Items]
Debt instrument, conversion price	$ 0.05
Amount Converted	245,000
Number of Shares Issued	4,900,000
Unamortized Discount	111,887
Convertible Promissory Note dated July 31, 2013 [Member] | May 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	5,000
Number of Shares Issued	100,000
Unamortized Discount
Convertible Promissory Note dated July 31, 2013 [Member] | May 21, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	20,000
Number of Shares Issued	400,000
Unamortized Discount
Convertible Promissory Note dated July 31, 2013 [Member] | June 12, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	50,000
Number of Shares Issued	1,000,000
Unamortized Discount	25,899
Convertible Promissory Note dated July 31, 2013 [Member] | June 17, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	20,000
Number of Shares Issued	400,000
Unamortized Discount	10,960
Convertible Promissory Note dated July 31, 2013 [Member] | July 7, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	50,000
Number of Shares Issued	1,000,000
Unamortized Discount	25,476
Convertible Promissory Note dated July 31, 2013 [Member] | July 11, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	50,000
Number of Shares Issued	1,000,000
Unamortized Discount	25,724
Convertible Promissory Note dated July 31, 2013 [Member] | July 24, 2014 [Member]
Debt Conversion [Line Items]
Amount Converted	50,000
Number of Shares Issued	1,000,000
Unamortized Discount	$ 23,828

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General Organization and Business

6 Months Ended

Jul. 31, 2014

General Organization and Business [Abstract]

General Organization and Business

Note 1. General Organization and Business

Neutra Corp. is a development stage company incorporated in Florida on January 11, 2011 to market and participate in the Nutraceutical space by bringing products derived from all natural and organic origins. Along with participating in the actual nutraceutical products, we plan to research and bring new technology to the Nutraceutical space. Nutraceutical natural medicine is an alternative system that focuses on natural remedies and the body's vital ability to heal and maintain itself. One of the nutraceutical sub-markets is the new thriving medical cannabis market, in which we will be doing our due diligence and participating. We intend to entrust the manufacturing to a nutraceutical contractor to private label all of our products and to sell them under our unique brand. In accordance with ASC 915, we are considered to be in the development stage. We have established a fiscal year end of January 31.

We have narrowed our product focus to research and development in the following areas:  weight-loss, detox, men's health, acid-alkali pH balance, anti-aging, sleep disorders, autism, pain management with the use of the new thriving medical cannabis products, and air space sanitation derived by nutraceutical technology. We are continuously testing different ingredients and suppliers for purity and quality of transportation and storage of ingredients to preserve their potency. This will ensure that we are always at the top of the technology and purity of our products. In addition, we have contracted with a company that has the ability to infuse our formulations with a bio-energy infusion that enhances the efficacy of the ingredients on a sub-molecular level. For the time being, we are in negotiations with veterans in the medical cannabis space in California for further involvement. We see many barriers to enter this market, which are technology of delivery, which include oral - baked, oral - capsule, topical, injections or microinjections, and inhalation.

The Company will be a way of providing start up and operating expenses such as to facilitate the completion of the undertaking of the business.

We have not generated any revenues to date and our activities have been limited to developing our business plan, developing and launching our website, research and development of products and trial testing of our initial formulations. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise an additional $400,000 to implement our business plan over the next twelve months. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations.

On February 11, 2014, the Company acquired Diamond Anvil Designs, a developer of smoke-free nutraceutical delivery systems. Diamond Anvil Designs is a startup vapor pen company that is designing an all-purpose vapor pen. Currently most vapor pens are manufactured only to be used for tobacco, so we feel this an underdeveloped area of the market.

We have no revenues, have incurred losses since inception, have been issued a going concern opinion from our auditors, and rely upon the sale of our securities and borrowing to fund operations.

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CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jul. 31, 2014	Jan. 31, 2014
CONSOLIDATED BALANCE SHEETS [Abstract]
Discount on convertible notes payable, current portion	$ 57,520
Discount on convertible notes payable, non-current portion	$ 643,785	$ 704,046
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,637,461	14,904,515
Common stock, shares outstanding	26,637,461	14,904,515

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Stockholders' Equity (Tables)

6 Months Ended

Jul. 31, 2014

Stockholders' Equity [Abstract]

Schedule of Stock Issued for Conversion of Notes Payable

During six months ended July 31, 2014, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
February 7, 2014	$	6,000	600,000
February 11, 2014		7,000	700,000
March 3, 2014		9,000	900,000
March 18, 2014		8,000	800,000
March 25, 2014		8,000	800,000
April 15, 2014		8,000	800,000
April 15, 2014		8,000	800,000
May 7, 2014		8,000	800,000
May 7, 2014		5,000	100,000
May 14, 2014		6,329	632,946
May 21, 2014		20,000	400,000
June 12, 2014		50,000	1,000,000
June 17, 2014		20,000	400,000
July 7, 2014		50,000	1,000,000
July 11, 2014		50,000	1,000,000
July 24, 2014		50,000	1,000,000
Total	$	313,329	11,732,946

XML

Document and Entity Information	6 Months Ended
	Jul. 31, 2014	Sep. 22, 2014
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 31, 2014
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q2
Entity Registrant Name	NEUTRA CORP.
Entity Central Index Key	0001512886
Current Fiscal Year End Date	--01-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		31,637,461

XML

General Organization and Business (Details) (USD $)	Jul. 31, 2014
General Organization and Business [Abstract]
Amount of additional capital needed in next twelve months to implement business plan	$ 400,000

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CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
	Jul. 31, 2014	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2013
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]
REVENUE
OPERATING EXPENSES
General and administrative expenses	211,631	242,681	350,018	430,021
LOSS FROM OPERATIONS	(211,631)	(242,681)	(350,018)	(430,021)
OTHER INCOME (EXPENSE)
Interest expense	(296,347)	(32,275)	(448,267)	(63,867)
Loss on acquisition of Diamond Anvil	(20,000)		(90,000)
Total other income (expense)	(316,347)	(32,275)	(538,267)	(63,867)
NET LOSS	$ (527,978)	$ (274,956)	$ (888,285)	$ (493,888)
NET LOSS PER COMMON SHARE - Basic and fully diluted	$ (0.02)	$ (0.03)	$ (0.04)	$ (0.07)
COMMON SHARES OUTSTANDING - Basic and fully diluted	23,259,621	8,617,287	20,494,956	7,358,659

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Convertible Notes Payable

6 Months Ended

Jul. 31, 2014

Convertible Notes Payable [Abstract]

Convertible Notes Payable

Note 6. Convertible Notes Payable

Convertible Notes Payable consists of the following as of July 31, 2014 and January 31, 2014:

	July 31, 2014			January 31, 2014
Convertible note payable, dated February 28, 2013, bearing interest at 10% per annum, matures on February 28, 2015 and convertible into shares of common stock at $0.01 per share	$	-		$	67,229
Convertible note payable, dated July 31, 2013, bearing interest at 10% per annum, matures on July 31, 2015 and convertible into shares of common stock at $0.05 per share		125,919			338,815
Convertible note payable, dated October 31, 2013, bearing interest at 10% per annum, matures on October 31, 2015 and convertible into shares of common stock at $0.05 per share		475,888			475,888
Convertible note payable, dated April 30, 2014, bearing interest at 10% per annum, matures on April 30, 2016 and convertible into shares of common stock at $0.05 per share		395,662			-
Total convertible notes payable	$	997,469		$	$881,932
Less: current portion of convertible notes payable		(125,919	)		-
Less: discount on noncurrent convertible notes payable		(643,785	)		(704,046	)
Convertible notes payable, net of discount	$	227,765		$	177,886

Advances Refinanced into Convertible Promissory Notes

During the six months ended July 31, 2014, the Company has signed Convertible Promissory Notes that refinance non-interest bearing advances into convertible notes payable. The Convertible Promissory Notes bear interest at 10% per annum and are payable along with accrued interest. The Convertible Promissory Note and unpaid accrued interest are convertible into common stock at the option of the holder.

Date Issued	Maturity Date	Interest Rate		Conversion Rate		Amount of Note		Beneficial Conversion Feature
April 30, 2014	April 30, 2016	10	%	$	0.05	$	395,662	$	395,662

The Company evaluated the application of ASC 470-50-40/55, Debtor's Accounting for a Modification or Exchange of Debt Instrument as it applies to the note listed above and concluded that the revised terms constituted a debt modification rather than a debt extinguishment because the present value of the cash flow under the terms of the new instrument was less than 10% from the present value of the remaining cash flows under the terms of the original note. No gain or loss on the modifications was required to be recognized.

The Company evaluated the terms of the new note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined that the underlying common stock is indexed to the Company's common stock. The Company determined that the conversion features did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the note and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized beneficial conversion features as show in the table above. The beneficial conversion features were recorded as an increase in additional paid-in capital and a discount to the Convertible Notes Payable. Discounts to the Convertible Notes Payable are amortized to interest expense over the life of the note.

Conversions to Common Stock

During six months ended July 31, 2014, the holders of the Convertible Note Payable dated February 28, 2013 elected to convert principal and accrued interest in the amounts show below into share of common stock at a rate of $0.01 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion.

Date	Amount Converted		Number of Shares Issued	Unamortized Discount
February 7, 2014	$	6,000	600,000	$	3,061
February 11, 2014		7,000	700,000		3,533
March 3, 2014		9,000	900,000		4,069
March 18, 2014		8,000	800,000		3,796
March 25, 2014		8,000	800,000		3,380
April 15, 2014		8,000	800,000		3,208
April 15, 2014		8,000	800,000		2,341
May 7, 2014		8,000	800,000		1,964
May 14, 2014		6,329	632,946		-
Total	$	68,329	6,832,946	$	25,352

During six months ended July 31, 2014, the holders of the Convertible Note Payable dated July 31, 2013 elected to convert principal and accrued interest in the amounts show below into share of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion.

Date	Amount Converted		Number of Shares Issued	Unamortized Discount
May 7, 2014	$	5,000	100,000	$	-
May 21, 2014		20,000	400,000		-
June 12, 2014		50,000	1,000,000		25,899
June 17, 2014		20,000	400,000		10,960
July 7, 2014		50,000	1,000,000		25,476
July 11, 2014		50,000	1,000,000		25,724
July 24, 2014		50,000	1,000,000		23,828
Total	$	245,000	4,900,000	$	111,887

XML

Advances

6 Months Ended

Jul. 31, 2014

Advances [Abstract]

Advances

Note 5. Advances

During the six months ended July 31, 2014, the Company received net, non-interest bearing advances from certain third parties totaling $426,265. The total amount due under these advances as of July 31, 2014 was $130,240. These advances are not collateralized, non-interest bearing and are due on demand.

XML

Convertible Notes Payable (Schedule of Convertible Promissory Notes) (Details) (USD $)	6 Months Ended
	Jul. 31, 2014	Jan. 31, 2014
Debt Instrument [Line Items]
Total convertible notes payable	$ 997,469	$ 881,932
Less: current portion of convertible notes payable	(125,919)
Less: discount on noncurrent convertible notes payable	(643,785)	(704,046)
Convertible notes payable, net of discount	227,765	177,886
Convertible Promissory Note dated February 28, 2013 [Member]
Debt Instrument [Line Items]
Date Issued	Feb. 28, 2013
Maturity Date	Feb. 28, 2015
Interest Rate	10.00%
Conversion Rate Per Share	$ 0.01
Total convertible notes payable		67,229
Convertible Promissory Note dated July 31, 2013 [Member]
Debt Instrument [Line Items]
Date Issued	Jul. 31, 2013
Maturity Date	Jul. 31, 2015
Interest Rate	10.00%
Conversion Rate Per Share	$ 0.05
Total convertible notes payable	125,919	338,815
Convertible Promissory Note dated October 31, 2013 [Member]
Debt Instrument [Line Items]
Date Issued	Oct. 31, 2013
Maturity Date	Oct. 31, 2015
Interest Rate	10.00%
Conversion Rate Per Share	$ 0.05
Total convertible notes payable	475,888	475,888
Convertible Promissory Note Dated April 30, 2014[Member]
Debt Instrument [Line Items]
Date Issued	Apr. 30, 2014
Maturity Date	Apr. 30, 2016
Interest Rate	10.00%
Conversion Rate Per Share	$ 0.05
Beneficial conversion feature recognized on debt instrument	395,662
Total convertible notes payable	$ 395,662

XML

Going Concern (Details) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 31, 2014	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2013	Jan. 31, 2014
Going Concern [Abstract]
Net loss	$ 527,978	$ 274,956	$ 888,285	$ 493,888	$ 1,258,283
Negative cash flow from operations			351,875	443,582
Negative working capital	410,717		410,717
Accumulated Deficit	$ 2,596,139		$ 2,596,139		$ 1,707,854

XML

Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jul. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Interim Financial Statements

Interim Financial Statements

The accompanying these unaudited financial statements have been prepared in accordance with generally accepted accounting ("GAAP") principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the Consolidated financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These Consolidated financial statements should be read in conjunction with the Consolidated financial statements for the fiscal year ended January 31, 2014 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").

The results of operations for the six month period ended July 31, 2014 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2015.

Consolidated Financial Statements

Consolidated Financial Statements

The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation.

Development Stage Company

Development Stage Company

The Company was a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities".

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

For the purpose of the financial statements, cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $30,941 and $46,551 at July 31, 2014 and January 31, 2014, respectively.

Income Taxes

Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of July 31, 2014 or January 31, 2014.

Earnings (Loss) per Common Share

Earnings (Loss) per Common Share

The Company computes basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per common share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per common share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive shares outstanding for any periods reported.

Financial Instruments

Financial Instruments

The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 -	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 -	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 -	Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

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Stockholders' Equity

6 Months Ended

Jul. 31, 2014

Stockholders' Equity [Abstract]

Stockholders' Equity

Note 7. Stockholders' Equity

Conversion of shares

During six months ended July 31, 2014, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
February 7, 2014	$	6,000	600,000
February 11, 2014		7,000	700,000
March 3, 2014		9,000	900,000
March 18, 2014		8,000	800,000
March 25, 2014		8,000	800,000
April 15, 2014		8,000	800,000
April 15, 2014		8,000	800,000
May 7, 2014		8,000	800,000
May 7, 2014		5,000	100,000
May 14, 2014		6,329	632,946
May 21, 2014		20,000	400,000
June 12, 2014		50,000	1,000,000
June 17, 2014		20,000	400,000
July 7, 2014		50,000	1,000,000
July 11, 2014		50,000	1,000,000
July 24, 2014		50,000	1,000,000
Total	$	313,329	11,732,946

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Subsequent Events

6 Months Ended

Jul. 31, 2014

Subsequent Events [Abstract]

Subsequent Events

Note 8. Subsequent Events

On August 4, 2014, the holders of the Convertible Note Payable dated July 31, 2013, elected to convert principal and accrued interest in the amount of $60,000 into 1,200,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

On August 5, 2014, the holders of the Convertible Note Payable dated July 31, 2013, elected to convert principal and accrued interest in the amount of $60,000 into 1,200,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

On August 8, 2014, the holders of the Convertible Note Payable dated October 31, 2013, elected to convert principal and accrued interest in the amount of $65,000 into 1,300,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

On August 15, 2014, Sydney Jim resigned as our Chief Executive Officer and Director. On the same date, Our Board of Directors appointed Christopher Brown as Chief Executive Officer and Director.

On August 22, 2014, the holders of the Convertible Note Payable dated October 31, 2013, elected to convert principal and accrued interest in the amount of $65,000 into 1,300,000 shares of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement.

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Convertible Notes Payable (Tables)

6 Months Ended

Jul. 31, 2014

Convertible Notes Payable [Abstract]

Schedule of Convertible Promissory Notes

Convertible Notes Payable consists of the following as of July 31, 2014 and January 31, 2014:

	July 31, 2014			January 31, 2014
Convertible note payable, dated February 28, 2013, bearing interest at 10% per annum, matures on February 28, 2015 and convertible into shares of common stock at $0.01 per share	$	-		$	67,229
Convertible note payable, dated July 31, 2013, bearing interest at 10% per annum, matures on July 31, 2015 and convertible into shares of common stock at $0.05 per share		125,919			338,815
Convertible note payable, dated October 31, 2013, bearing interest at 10% per annum, matures on October 31, 2015 and convertible into shares of common stock at $0.05 per share		475,888			475,888
Convertible note payable, dated April 30, 2014, bearing interest at 10% per annum, matures on April 30, 2016 and convertible into shares of common stock at $0.05 per share		395,662			-
Total convertible notes payable	$	997,469		$	$881,932
Less: current portion of convertible notes payable		(125,919	)		-
Less: discount on noncurrent convertible notes payable		(643,785	)		(704,046	)
Convertible notes payable, net of discount	$	227,765		$	177,886

Schedule of Conversion of Convertible Notes Payable

Conversions to Common Stock

During six months ended July 31, 2014, the holders of the Convertible Note Payable dated February 28, 2013 elected to convert principal and accrued interest in the amounts show below into share of common stock at a rate of $0.01 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion.

Date	Amount Converted		Number of Shares Issued	Unamortized Discount
February 7, 2014	$	6,000	600,000	$	3,061
February 11, 2014		7,000	700,000		3,533
March 3, 2014		9,000	900,000		4,069
March 18, 2014		8,000	800,000		3,796
March 25, 2014		8,000	800,000		3,380
April 15, 2014		8,000	800,000		3,208
April 15, 2014		8,000	800,000		2,341
May 7, 2014		8,000	800,000		1,964
May 14, 2014		6,329	632,946		-
Total	$	68,329	6,832,946	$	25,352

During six months ended July 31, 2014, the holders of the Convertible Note Payable dated July 31, 2013 elected to convert principal and accrued interest in the amounts show below into share of common stock at a rate of $0.05 per share. On the conversion date, the unamortized discount related to the principal amount converted was immediately amortized to interest expense. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement that provided for conversion.

Date	Amount Converted		Number of Shares Issued	Unamortized Discount
May 7, 2014	$	5,000	100,000	$	-
May 21, 2014		20,000	400,000		-
June 12, 2014		50,000	1,000,000		25,899
June 17, 2014		20,000	400,000		10,960
July 7, 2014		50,000	1,000,000		25,476
July 11, 2014		50,000	1,000,000		25,724
July 24, 2014		50,000	1,000,000		23,828
Total	$	245,000	4,900,000	$	111,887

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Acquisition of Diamond Anvil (Details) (USD $)	6 Months Ended
	Jul. 31, 2014	Jul. 31, 2013	Jul. 31, 2014 Diamond Anvil Designs [Member]	Feb. 07, 2014 Diamond Anvil Designs [Member]
Business Acquisition [Line Items]
Purchase price				$ 150,000
Down payment			25,000
Amount of consideration remaining to be paid for purchase of business				125,000
Cash paid for acquisition of Diamond Anvil	$ 90,000		$ 90,000

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Subsequent Events (Details) (USD $)	6 Months Ended	12 Months Ended			1 Months Ended		1 Months Ended		1 Months Ended		1 Months Ended
	Jul. 31, 2014	Jan. 31, 2014	Jul. 31, 2014 Convertible Promissory Note dated July 31, 2013 [Member]	Jul. 31, 2014 Convertible Promissory Note dated October 31, 2013 [Member]	Aug. 31, 2014 Subsequent Event [Member] Convertible Promissory Note dated July 31, 2013 [Member] August 4, 2014 [Member]	Aug. 04, 2014 Subsequent Event [Member] Convertible Promissory Note dated July 31, 2013 [Member] August 4, 2014 [Member]	Aug. 31, 2014 Subsequent Event [Member] Convertible Promissory Note dated July 31, 2013 [Member] August 5, 2014 [Member]	Aug. 05, 2014 Subsequent Event [Member] Convertible Promissory Note dated July 31, 2013 [Member] August 5, 2014 [Member]	Aug. 31, 2014 Subsequent Event [Member] Convertible Promissory Note dated October 31, 2013 [Member] August 8, 2014 [Member]	Aug. 08, 2014 Subsequent Event [Member] Convertible Promissory Note dated October 31, 2013 [Member] August 8, 2014 [Member]	Aug. 31, 2014 Subsequent Event [Member] Convertible Promissory Note dated October 31, 2013 [Member] August 22, 2014 [Member]	Aug. 22, 2014 Subsequent Event [Member] Convertible Promissory Note dated October 31, 2013 [Member] August 22, 2014 [Member]
Subsequent Event [Line Items]
Shares issued for conversion of notes payable	$ 313,329	$ 99,551			$ 60,000		$ 60,000		$ 65,000		$ 65,000
Shares issued for conversion of notes payable, shares					1,200,000		1,200,000		1,300,000		1,300,000
Conversion Rate Per Share			$ 0.05	$ 0.05		$ 0.05		$ 0.05		$ 0.05		$ 0.05

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STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Common Stock [Member]	Additional Paid In Capital [Member]	Deficit [Member]
Balance at Jan. 31, 2013	$ (265,375)	$ 495	$ 183,700	$ (449,571)
Balance, shares at Jan. 31, 2013		4,949,515
Shares issued for conversion of notes payable	99,551	996	98,555
Shares issued for conversion of notes payable, shares		9,955,000
Discount on issuance of convertible note payable	919,353		919,353
Net Loss	(1,258,283)			(1,258,283)
Balance at Jan. 31, 2014	(504,756)	1,490	1,201,608	(1,707,854)
Balance, shares at Jan. 31, 2014	14,904,515	14,904,515
Shares issued for conversion of notes payable	313,329	1,174	312,155
Shares issued for conversion of notes payable, shares		11,732,946
Discount on issuance of convertible note payable	395,662		395,662
Net Loss	(888,285)			(888,285)
Balance at Jul. 31, 2014	$ (684,050)	$ 2,664	$ 1,909,425	$ (2,596,139)
Balance, shares at Jul. 31, 2014	26,637,461	26,637,461

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Acquisition of Diamond Anvil

6 Months Ended

Jul. 31, 2014

Acquisition of Diamond Anvil [Abstract]

Acquisition of Diamond Anvil

Note 4. Acquisition of Diamond Anvil Designs

On February 7, 2014, the Company acquired all of the shares of Diamond Anvil Designs, LLC ("Diamond Anvil") for $150,000. The agreement called for a $25,000 payment on the agreement date, and $125,000 in additional payments over the following five months. Through July 31, 2014, we have made cash payments of $90,000. Diamond Anvil owns intellectual property for a vapor pen; they have no tangible assets.

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Summary of Significant Accounting Policies (Details) (USD $)	Jul. 31, 2014	Jan. 31, 2014	Jul. 31, 2013	Jan. 31, 2013
Summary of Significant Accounting Policies [Abstract]
Cash and cash equivalents	$ 30,941	$ 46,551	$ 227,616	$ 7,100