STEVIA NUTRA CORP.

CIK:0001498046|SEC Filings

Nature of Operations and Continuance of Business (Details) (USD $)	1 Months Ended
	Jan. 31, 2012	Jan. 31, 2013	Jul. 31, 2012
Nature of Operations and Continuance of Business (Textual)
Common shares issued as a result of stock splits to a company controlled by the current President and Director	120,000,000
Working capital deficit		$ 178,229
Accumulated deficit		$ 936,082	$ 605,637

Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended		33 Months Ended
	Jan. 31, 2013	Jan. 31, 2012	Jan. 31, 2013
Operating Activities
Net loss for the period	$ (330,445)	$ (36,232)	$ (936,082)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	5,764		7,570
Loss on sale of fixed assets			442
Loss on share price protection	75,000		75,000
Shares issued for services			300,000
Changes in operating assets and liabilities:
Accounts receivable	(2,905)		(5,367)
Bank overdraft		40
Prepaid expenses	5,285	5,000	(1,164)
Accounts payable and accrued liabilities	53,415	11,338	113,723
Security deposits			(24,500)
Net Cash Used In Operating Activities	(193,886)	(19,854)	(470,378)
Investing Activities
Purchase of fixed assets	(1,030)		(35,876)
Sale of fixed assets			600
Net Cash Used In Investing Activities	(1,030)		(35,276)
Financing Activities
Proceeds from related party	3,550	12,500	124,048
Repayment to related party	(4,008)	(1,000)	(108,881)
Proceeds from promissory note			20,000
Proceeds from issuance of common shares	180,000		477,000
Net Cash Provided by Financing Activities	179,542	11,500	512,167
Change in Cash	(15,374)	(8,354)	6,513
Cash - Beginning of Period	21,887	8,354
Cash - End of Period	6,513		6,513
Supplemental Disclosures
Interest paid
Income tax paid
Non-cash investing and financing activities
Forgiveness of related party debt		12,617	12,617
Cancellation of common shares			$ 80,000

Consolidated Balance Sheets (USD $)	Jan. 31, 2013	Jul. 31, 2012
ASSETS
Cash	$ 6,513	$ 21,887
Accounts receivable	5,367	2,462
Prepaid expenses and deposits	1,164	6,449
Total Current Assets	13,044	30,798
Fixed assets, net	27,264	31,998
Long term deposits	24,500	24,500
Total Assets	64,808	87,296
Current Liabilities
Accounts payable	113,723	60,308
Company owed to former President and Director	2,550	3,008
Stock price protection liability	75,000
Total Current Liabilities	191,273	63,316
Notes payable	20,000	20,000
Total Liabilities	211,273	83,316
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock Authorized: 200,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 77,430,834 and 77,058,334 common shares, respectively	77,431	77,058
Common stock issuable	90,000
Additional paid-in capital	622,186	532,559
Accumulated deficit during the development stage	(936,082)	(605,637)
Total Stockholders' Equity (Deficit)	(146,465)	3,980
Total Liabilities and Stockholders' Equity (Deficit)	$ 64,808	$ 87,296