UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended June 30, ~~2008~~2009

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission file number 0-52188

____________________________

SADHANA EQUITY INVESTMENT, INC.

(Exact name of registrant as specified in its charter)

Florida		20-5122076
Florida (State or other jurisdiction of incorporation or organization)		20-5122076 (I.R.S. Employer Identification Number)
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification Number)
18101 Von Karman Ave. Suite 330 Irvine, California (Address of principal executive offices)		92612 (Zip Code)

18101 Von Karman Avenue, Suite 330 Irvine, California		92612
(Address of principal executive offices)		(Zip Code)

(949) 646-8370

(Issuer’s telephone number, including area code)

~~None~~Not applicable

(Former name, former address and former fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 x 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 (or for such shorter period that the registrant was required to submit and post such files). Yes o No x

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 definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer o Accelerated filer o Non-accelerated filer o Smaller reporting company x (Do not check if a smaller reporting company)

Non-accelerated filer o Smaller reporting Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes x No o

(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes þ No o

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date.

Class		Outstanding at ~~August~~June 130, ~~2008~~2009
Common Stock, no par value per share		5,000,000 shares

-1-

SADHANA EQUITY INVESTMENT, INC.

TABLE OF CONTENTS

	PAGE	~~PAGE~~
Part I Financial Information			3
Item 1. Financial Statements (unaudited)	1		3
Balance Sheet			3
Balance Sheets	1
Statements of Operations	2		4
Statements of Cash Flows	3		5
Notes to Financial Statements	4		6
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	7		10
Item 3. Quantitative and Qualitative Disclosures About Market Risk	11		10
Item 4. Controls and Procedures	11		11
Part II Other Information			12
Item 6. Exhibits	12		12
Signatures	13		12
Exhibit 31.1	EX 31
Exhibit 32.1	EX 32

-2-

PART I FINANCIAL INFORMATION

Item 1. Financial Statements

SADHANA EQUITY INVESTMENT, INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEET
	June 30, 2008				December 31, 2007
	(unaudited)
ASSETS
CURRENT ASSETS:
Cash & equivalents	$	1,500		$	4,980
Total Assets	$	1,500		$	4,980
LIABILITIES AND SHAREHOLDERS' DEFICIENCY
CURRENT LIABILITIES:
Accounts payable & accrued expenses	$	25,690		$	9,521
Loan from shareholder		1,500			-
Total Liabilities		27,190			9,521
SHAREHOLDERS' DEFICIENCY
Common stock (no par value, 100,000,000 shares authorized;
5,000,000 issued and outstanding)		5,000			5,000
Common stock warrants		10,187			10,187
Deficit accumulated during the development stage		(40,877	)		(19,728	)
	$	(25,690	)	$	(4,541	)
Total Liabilities and Shareholders' Deficiency	$	1,500		$	4,980

SADHANA EQUITY INVESTMENT, INC.

~~-3-~~(A DEVELOPMENT STAGE COMPANY)

SADHANA EQUITY INVESTMENT, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
(Unaudited)
													Cumulative from
	For the three months			For the three months			For the six months			For the six months			July 5, 2006 (Inception)
	ended June 30, 2008			ended June 30, 2007			ended June 30, 2008			ended June 30, 2007			through June 30, 2008
Revenue:	$	-		$	-		$	-		$	-		$	-
Expenses:
General and Administrative		19,978			893			21,149			7,361			40,877
Total Expenses		(19,978	)		(893	)		(21,149	)		(7,361	)		(40,877	)
Net (loss) before Income Taxes		(19,978	)		(893	)		(21,149	)		(7,361	)		(40,877	)
Income Tax Expense		-			-			-			-			-
Net (loss)	$	(19,978	)	$	(893	)	$	(21,149	)	$	(7,361	)	$	(40,877	)
Basic and diluted net loss per share	$	-		$	-		$	-		$	-		$	-
Weighted average number of shares outstanding		5,000,000			5,000,000			5,000,000			5,000,000

BALANCE SHEET

-4-

	June 30, 2009			December 31, 2008
	(Unaudited)			(Audited)

ASSETS

CURRENT ASSETS:
Cash & equivalents	$	38		$	454

Total Assets	$	38		$	454


LIABILITIES AND SHAREHOLDERS' DEFICIENCY

CURRENT LIABILITIES:
Accounts payable & accrued expenses	$	12,812		$	11,812
Loan from shareholder		17			17

Total Liabilities		12,829			11,829

SHAREHOLDERS' DEFICIENCY

Common stock (no par value, 100,000,000 shares authorized; 5,000,000 issued and outstanding)		—			—
Additional paid in capital		32,948			32,948
Deficit accumulated during the development stage		(45,739	)		(44,323	)
	$	(12,791	)	$	(11,375	)

Total Liabilities and Shareholders' Deficiency	$	38		$	454

SADHANA EQUITY INVESTMENT, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS
(Unaudited)
							Cumulative from
	For the six months			For the six months			July 5, 2006 (Inception)
	ended June 30, 2008			ended June 30, 2007			through June 30, 2008
OPERATING ACTIVITIES:
Net loss	$	(21,149	)	$	(7,361	)	$	(40,877	)
Common stock warrants issued for debt		-			-			10,187
Increase (decrease) in accounts payable		16,169			7,361			25,690
Net cash used in operating activities		(4,980	)		-			(5,000	)
FINANCING ACTIVITIES:
Proceeds from loan from shareholder		1,500			-			1,500
Proceeds from issuance of common stock		-			-			5,000
Net cash provided by financing activities		1,500			-			6,500
NET INCREASE (DECREASE) IN CASH & CASH EQUIVALENTS		(3,480	)		-			1,500
CASH & CASH EQUIVALENTS, BEGINNING BALANCE		4,980			4,980			-
CASH & CASH EQUIVALENTS, ENDING BALANCE	$	1,500		$	4,980		$	1,500
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Taxes paid	$	-		$	-		$	-
Interest paid	$	-		$	-		$	-
NON-CASH ACTIVITIES	$	-		$	-		$	-

The accompanying notes are an integral part of these financial statements.

~~-5-~~1

SADHANA EQUITY INVESTMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

~~NOTES TO~~STATEMENTS ~~FINANCIAL~~OF ~~STATEMENTS~~OPERATIONS

~~JUNE 30, 2008~~(Unaudited)

Note 1 – Basis of Presentation

													Cumulative
	For the			For the			For the			For the			from
	three			three			six			six			July 5, 2006
	months			months			months			months			(Inception)
	ended			ended			ended			ended			through
	June 30,			June 30,			June 30,			June 30,			June 30,
		2009			2008			2009			2008			2009

Revenue:	$	—		$	—		$	—		$	—		$	—

Expenses:
General and Administrative		916			19,978			1,416			21,149			45,739

Net (loss)	$	(916	)	$	(19,978	)	$	(1,416	)	$	(21,149	)	$	(45,739	)

Basic and diluted net loss per share	$	—		$	—		$	—		$	—		$	—

Weighted average number of shares used in calculating basic and diluted net loss per share		5,000,000			5,000,000			5,000,000			5,000,000

The accompanying ~~unaudited~~notes ~~interim~~are ~~financial~~an ~~statements~~integral ~~have~~part ~~been prepared in accordance with the rules and regulations~~ of ~~the~~these ~~Securities and Exchange Commission for the presentation of interim~~ financial ~~information, but do not include all the information and footnotes required by generally accepted accounting principles for complete financial~~ statements. The audited financial statements for the period July 5, 2006 (Inception) through December 31, 2007 and for the year ended December 31, 2007 were filed on February 22, 2008 with the Securities and Exchange Commission and are hereby referenced. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and six month periods ended June 30, 2008 and for the period ended July 5, 2006 (Inception) through June 30, 2008 are not necessarily indicative of the results that may be expected for the year ended December 31, 2008.

~~Note~~ 2 ~~- Accounting Policies and Operations~~

~~Organization~~SADHANA EQUITY INVESTMENT, INC.

~~Sadhana Equity Investment, Inc.~~ (~~the~~A ~~“Company”),~~DEVELOPMENT aSTAGE development stage company, was incorporated in Florida on July 5, 2006. The Company intends to serve as a vehicle to effect an asset acquisition, merger, exchange of capital stock or other type of business combination with a domestic or foreign business. At August 1, 2008, the Company had not yet commenced any formal business operations and all activity to date related to the Company formation, capital stock issuance, professional fees with regard to filings with the Securities and Exchange Commission and identification of businesses. The Company’s fiscal year ends on December 31st.COMPANY)

~~Cash And~~STATEMENTS ~~Cash~~OF ~~Equivalents~~CASH FLOWS

~~The Company considers all highly liquid debt instruments with original maturities of three months or less to be cash equivalents.~~(Unaudited)

Earnings Per Share

							Cumulative
							from
							July 5, 2006
	For the six			For the six			(Inception)
	months ended			months ended			through
	June 30, 2009			June 30, 2008			June 30, 2009

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(1,416	)	$	(21,149	)	$	(45,739	)
Increase (decrease) in accounts payable		1,000			16,169			23,000

Net cash used in operating activities		(416	)		(4,980	)		(22,739	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from shareholder loans		—			1,500			17,777
Proceeds from issuance of common stock		—			—			5,000

Net cash provided by financing activities		—			1,500			22,777


NET INCREASE IN CASH & CASH EQUIVALENTS		(416	)		(3,480	)		38

CASH & CASH EQUIVALENTS, BEGINNING BALANCE		454			4,980			—

CASH & CASH EQUIVALENTS, ENDING BALANCE	$	38		$	1,500		$	38

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

NONCASH INVESTING AND FINANCING TRANSACTIONS
Taxes paid	$	—		$	—		$	—
Interest paid	$	—		$	—		$	—

The ~~Company~~ ~~computes~~accompanying ~~earnings~~notes ~~per~~are ~~share~~an inintegral ~~accordance~~part ~~with Statement~~ of ~~Accounting Standards~~these ~~No.~~financial ~~128, "Earnings per Share (“SFAS No~~statements. 128”). Under the provisions of SFAS No. 128, basic earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potentially dilutive common shares outstanding during the period. There were no potentially dilutive common shares outstanding during the period.

~~Use of Estimates~~3

~~The preparation~~SADHANA ofEQUITY financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. AccordinglyINVESTMENT, ~~actual results could differ from those estimates~~INC.

~~-6-~~(A DEVELOPMENT STAGE COMPANY)

~~Income Taxes~~NOTES TO FINANCIAL STATEMENTS

~~The Company~~JUNE ~~accounts for income taxes in accordance with Statement of Financial Accounting Standards No. 109~~30, “Accounting for Income Taxes.” Under the asset and liability method of Statement 109, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled.2009

~~Fair Value~~Note of1 ~~Financial~~- ~~Instruments~~Basis of Presentation

The accompanying unaudited interim financial ~~Company~~statements ~~considers~~have ~~that~~been prepared in accordance with the ~~carrying~~rules ~~amount~~and regulations of the Securities and Exchange Commission for the presentation of interim financial ~~instruments~~information, ~~including~~but do not include all the information and footnotes required by generally accepted ~~accounts~~accounting ~~payable~~principles for complete financial statements. The audited financial statements for the years ended December 31, ~~approximates~~2007 ~~fair~~and December ~~value~~31, ~~because~~2008 ofand the ~~short~~period ~~maturity~~July 5, 2006 (Inception) through December 31, 2008 were filed on September 2, 2009 with the Securities and Exchange Commission and are hereby referenced. In the opinion of ~~these~~management, all adjustments (consisting of normal ~~instruments~~recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and six month periods ended June 30, 2009 and for the period ended July 5, 2006 (Inception) through June 30, 2009 are not necessarily indicative of the results that may be expected for the year ended December 31, 2009.

~~Recent~~ Note 2 - Accounting ~~Pronouncements~~Policies and Operations

InOrganization June 2006, the FASB issued Interpretation No. 48 (“FIN No. 48”), Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109, which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with SFAS No. 109, Accounting for Income Taxes. The Interpretation provides a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Under FIN No. 48, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. FIN No. 48 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. FIN No. 48 is effective for us beginning July 5, 2006 (inception). The Company does not expect FIN No. 48 to have a material impact on its financial statements.

~~In June 2006,~~Sadhana ~~the~~Equity ~~FASB~~Investment, ~~ratified~~Inc. (the ~~Emerging Issues Task Force~~ (“~~EITF~~Company”) ~~consensus~~, ona ~~EITF~~development ~~Issue~~stage ~~No. 06-2~~company, ~~“Accounting~~was ~~for~~incorporated ~~Sabbatical Leave~~in ~~and~~Florida ~~Other~~on ~~Similar~~July ~~Benefits~~5, ~~Pursuant to FASB Statement No~~2006. ~~43.”~~ ~~EITF Issue~~The ~~No. 06-2~~Company ~~requires~~intends ~~companies~~ to ~~accrue~~serve ~~the~~as ~~costs of compensated~~a ~~absences~~vehicle ~~under~~to aeffect ~~sabbatical~~an orasset ~~similar~~acquisition, ~~benefit~~merger, ~~arrangement~~exchange ~~over~~of ~~the~~capital ~~requisite service~~stock ~~period.~~or ~~EITF~~other ~~Issue~~type ~~No. 06-2~~of isbusiness ~~effective~~combination ~~for~~with usa ~~beginning~~domestic ~~July 5,~~or ~~2006~~foreign ~~(inception)~~business. ~~The~~At ~~cumulative~~June ~~effect~~30, of2009, the ~~application~~Company ofhad ~~this~~not ~~consensus~~yet ~~on prior~~commenced ~~period~~any ~~results~~formal ~~should~~business beoperations ~~recognized~~and ~~through~~all aactivity ~~cumulative-effect adjustment~~ to ~~retained~~date ~~earnings~~has related asto of the ~~beginning~~Company offormation, ~~the~~capital ~~year~~stock ofissuance ~~adoption.~~and ~~Elective retrospective~~professional ~~application~~fees iswith ~~also~~regard ~~permitted.~~to ~~The~~filings ~~Company~~with ~~does~~the ~~not~~Securities ~~expect the~~and ~~application~~Exchange ofCommission ~~this~~and ~~consensus~~identification toof ~~have~~businesses. aThe ~~material~~Company’s ~~impact~~fiscal year ends on ~~its~~December ~~financial statements~~31st.

~~Staff Accounting~~Cash Bulletin (“SAB”) No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Current Year Misstatements. SAB No. 108 requires companies to quantify misstatements using both a balance sheet (iron curtain) and anCash ~~income~~Equivalents statement (rollover) approach to evaluate whether either approach results in an error that is material in light of relevant quantitative and qualitative factors, and provides for a one-time cumulative effect transition adjustment. SAB No. 108 will not have an impact on the Company’s financial statements.

~~In September~~The ~~2006,~~Company ~~the~~considers ~~FASB~~all ~~issued~~highly ~~SFAS~~liquid ~~No. 157,~~debt ~~Fair~~instruments ~~Value~~with ~~Measurements, which~~original ~~defines~~maturities ~~fair~~of ~~value,~~three ~~establishes~~months aor ~~framework~~less for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. SFAS No. 157 does not require any new fair value measurements, but provides guidance on how to ~~measure~~be ~~fair~~cash ~~value by providing a fair value hierarchy used to classify the source of the information~~equivalents. ~~This statement is effective for us beginning July 5, 2006 (inception). The Company currently is assessing the potential impact that adoption of SFAS No. 157 would have on its financial statements.~~

~~In February~~Earnings ~~2007,~~Per ~~the~~Share FASB issued SFAS No. 159, The Fair Value Option for Financial Assets and Financial Liabilities. SFAS No. 159 gives us the irrevocable option to carry many financial assets and liabilities at fair values, with changes in fair value recognized in earnings. SFAS No. 159 is effective for us beginning July 5, 2006 (inception). The Company is currently assessing the potential impact that adoption of SFAS No. 159 will have on its financial statement.

The ~~FASB has~~Company ~~replaced~~computes earnings per share in accordance with Statement of Accounting Standards No. 128, “Earnings per Share” (“SFAS No. ~~141~~128”). ~~with~~Under athe ~~new~~provisions ~~statement~~of onSFAS ~~Business~~No. ~~Combinations~~128, ~~that changes~~basic earnings per share is computed by dividing the ~~way~~net ~~that~~income ~~minority~~(loss) ~~interest~~for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per share is ~~recorded~~computed by dividing the net income (loss) for the period by the weighted average number of common and ~~modified~~potentially asdilutive acommon ~~parent’s interest~~shares inoutstanding aduring ~~subsidiary~~the ~~changes~~period. ~~Currently,~~ ~~this~~There ~~change~~were ~~will~~no ~~have~~potentially ~~no effect~~dilutive oncommon ~~the~~shares ~~Company’s~~outstanding ~~financial~~during ~~statements~~the period.

~~The Company~~Use ~~does not expect the adoption~~ of ~~recent~~Estimates ~~accounting pronouncements to have any material impact on its financial condition or results of operations.~~

~~-7-~~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 certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

~~Going Concern~~Fair Value of Financial Instruments

The ~~accompanying~~ ~~financial~~Company ~~statements~~considers ~~have been prepared assuming~~ that the ~~Company will~~carrying ~~continue~~amount asof afinancial ~~going~~instruments, ~~concern~~including ~~which~~accounts ~~contemplates~~payable, ~~the~~approximates ~~realization~~fair ofvalue ~~assets and~~because ~~the satisfaction~~ of ~~liabilities in~~ the ~~normal~~short ~~course~~maturity of ~~business.~~these ~~The amounts of assets and liabilities in the financial statements do not purport to represent realizable or settlement values~~instruments. ~~However, the Company has incurred an operating loss. Such loss may impair its ability to obtain additional financing.~~

This factor raises substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company has met its historical working capital requirements from sale of capital shares. Owners of the shares, in order not to burden the Company, have agreed to pay its annual audit fees, filing costs and legal fees as long as the board of directors deems it necessary. However, there can be no assurance that such financial support shall be ongoing or available on terms or conditions acceptable to the Company.4

~~Note 3~~Recent –Accounting ~~Shareholders’~~Pronouncements ~~Equity~~

OnIn ~~July 31,~~May ~~2006~~2008, the ~~Company~~FASB ~~issued~~released 5SFAS No. 162,~~000,000~~ ~~shares~~“The Hierarchy of ~~common~~Generally ~~stock~~Accepted toAccounting ~~its~~Principles.” ~~initial shareholder~~SFAS inNo. ~~exchange~~162 identifies the sources of accounting principles and the framework for $5selecting the principles used in the preparation of financial statements of nongovernmental entities that are presented in conformity with generally accepted accounting principles in the United States of America. SFAS No. 162 will be effective 60 days following the SEC’s approval of the PCAOB amendments to AU Section 411,~~000~~ “The Meaning of Present Fairly in ~~cash~~Conformity With Generally Accepted Accounting Principles.” The Company does not believe SFAS No. 162 will have a significant impact on the Company’s financial statements.

OnIn ~~August 14,~~April ~~2007~~2009, the ~~Company~~FASB issued ~~warrants~~FSP ~~to purchase 262~~107-1,~~800~~ ~~shares~~“Interim ofDisclosures ~~its~~about ~~common stock~~Fair toValue aof ~~consultant~~Financial toInstruments” ~~the~~(“FSP ~~Company~~107-1”), ~~Law~~which ~~Offices~~requires ofdisclosures ~~Michael~~about H.fair ~~Hoffman,~~value ~~P.A., in~~of ~~exchange~~financial instruments for ~~services~~interim ~~and~~reporting ~~reimbursement~~periods of ~~expenses~~publicly intraded ~~the~~companies ~~amount~~as ofwell ~~$10,187 pursuant~~as toin aannual ~~Warrant~~financial ~~Agreement~~statements. ~~These~~ ~~warrants~~FSP ~~have~~107-1 ~~certain~~also ~~rights identified~~amends inAPB ~~the~~Opinion ~~Warrant Agreement, including an exercise price of $~~No.01 ~~per share~~28, a“Interim ~~term~~Financial ~~of five years~~Reporting”, ~~a cashless exercise feature, if the strike price of the warrant it exercises is lower than the public market price of a share of the Company’s common stock, a put feature requiring the Company~~ to ~~purchase~~require ~~the warrants~~those ifdisclosures ~~the~~in ~~shares~~summarized ~~underlying~~financial ~~the~~information ~~warrants~~at ~~are~~interim ~~not~~reporting. ~~listed~~FSP ~~for quotation on a recognized national securities exchange, the Nasdaq National Market (or a similar national quotation system), the over~~107-~~the-counter~~1 ~~electronic~~is ~~bulletin board~~effective orfor ~~the~~interim ~~Pink~~reporting ~~Sheets~~periods ~~(each~~ending aafter ~~“Public~~June ~~Market”)~~15, ~~and the warrants have anti-dilution protection~~2009, ~~such~~with ~~that~~early ~~the~~adoption ~~holder~~permitted ~~shall~~for ~~continue~~periods toending ~~have~~after ~~the~~March ~~same percentage~~15, of ownership and the same percentage of voting rights of the class of the Company’s common stock regardless whether the Company or its successors or its assigns may thereafter increase or decrease the authorized number of shares of the Company’s common stock or increase or decrease the number of shares issued and outstanding2009. The ~~anti-dilution rights will continue in effect until two years from the date that all shares of the~~ Company’s ~~common stock~~is ~~then~~currently ~~purchasable~~evaluating ~~under~~ the ~~warrant~~potential ~~are~~impact ~~registered under the Securities Act~~ of ~~1933,~~FSP ~~as amended (the “Securities Act”). The non~~107-~~dilution~~1 ~~rights~~on ~~will~~its ~~not attach~~consolidated tofinancial ~~any~~statement ~~shares~~presentation ~~sold~~and ~~in open market transactions~~disclosures. ~~The warrants have no market at the present time, because they are not exercisable until the Company’s shares of common stock are listed on a Public Market.~~

~~Note~~In May 2009, the FASB issued SFAS No. 165, “Subsequent Events” (SFAS No. 165). SFAS No. 165 establishes standards for accounting for and disclosing subsequent events (events which occur after the balance sheet date but before financial statements are issued or are available to be issued). SFAS No. 165 requires an entity to disclose the date subsequent events were evaluated and whether that evaluation took place on the date financial statements were issued or were available to be issued. This standard is effective for interim and annual periods ending after June 15, 2009. The adoption of SFAS No. 165 did not have a material impact on the Company’s financial condition or results of operations. For the quarterly period ended June 30, 2009, the Company has considered subsequent events through July 31, 2009, which is the date its consolidated condensed financial statements were filed with the -Securities 4and ~~Income~~Exchange ~~Taxes~~Commission on Form 10-Q.

~~Deferred income~~In ~~taxes~~June ~~reflect~~2009, the ~~net~~FASB ~~income~~issued ~~tax~~SFAS ~~effect~~167, of“Amendments ~~temporary~~to ~~differences~~FASB ~~between~~ Interpretation No. 46(R)”, which changes the ~~carrying~~approach ~~amounts~~to ofdetermining the ~~assets~~primary ~~and~~beneficiary ~~liabilities~~of ~~for~~a ~~financial~~variable ~~reporting purposes~~interest entity (“VIE”) and ~~amounts~~requires ~~used~~companies to more frequently assess whether they must consolidate VIEs. This new standard is effective for ~~income~~us ~~taxes~~beginning on January 1, 2010. The Company's ~~deferred~~is ~~income~~currently ~~tax assets~~assessing ~~and~~the ~~liabilities~~potential ~~consist~~impacts, ofif ~~the~~any, ~~following:~~on our consolidated condensed financial statements and disclosures.

Net operating loss carryforward	$	--
Deferred tax asset		340
Valuation allowance		(340	)
Net Deferred tax asset	$	--

Management does not believe that any other recently issued, but not yet effective, accounting standards or pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

~~Net operating~~Going loss carryforwards totaled approximately $40,877 at June 30, 2008. The net operating loss carryforwards will begin to expire in the year 2026 if not utilized. After consideration of all the evidence, both positive and negative, management has recorded a valuation allowance at June 30, 2008 due to the doubtfulness of realizing the deferred tax assets.Concern

~~-8-~~The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

~~The reconciliation~~Management’s ofPlan ~~the income tax computed at the U.S. Federal statutory rate~~ to ~~income~~ ~~tax~~Continue ~~expense~~as ~~for~~a ~~the~~Going ~~period June 30, 2008:~~Concern

Tax expense (benefit) at Federal rate (34%)	$	(680	)
Federal bracket adjustment		340
State income tax, net of Federal benefit		--
Change in valuation allowance		340
Net income tax (benefit) allowance	$	--

The Company has met its historical working capital requirements from the sale of its capital shares and loans from shareholders. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plans to obtain such resources for the Company include (1) obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses, and (2) seeking out and completing a merger with an existing operating company. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

~~Utilization of the Company's net operating loss carryforwards are limited based on changes in ownership as defined in Internal Revenue Code Section 382.~~5

~~Note 5~~The -ability ~~Related~~of ~~Party~~the ~~Transactions~~Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. There can be no assurance that such financial support shall be ongoing or available on terms or conditions acceptable to the Company.

~~The Company’s~~Development ~~shareholder~~Stage ~~has agreed to loan the Company enough funds to pay the outstanding accounts payable balance at June 30, 2008.~~Risk

~~-9-~~Since its inception, the Company has been dependent upon the receipt of capital investment to fund its continuing activities. In addition to the normal risks associated with a new business venture, there can be no assurance that the Company’s business plan will be successfully executed. Our ability to execute our business plan will depend on our ability to obtain additional financing and achieve a profitable level of operations. There can be no assurance that sufficient financing will be obtained. Further, we cannot give any assurance that we will generate substantial revenues or that our business operations will prove to be profitable.

~~Item 2. Management’s~~Note ~~Discussion~~3 ~~and~~- ~~Analysis~~Shareholders’ ofEquity ~~Financial Condition and Results of Operations~~

~~Overview~~On July 21, 2006, the Company issued 5,000,000 shares of common stock to its initial shareholder in exchange for $5,000 in cash.

~~Sadhana Equity~~On ~~Investment~~August 14, ~~Inc.~~2007, the Company issued warrants to purchase 262,800 shares of its common stock to a ~~Florida~~consultant ~~corporation~~to (the “Company”, ~~“us”~~Law Offices of Michael H. Hoffman, ~~“we”~~P.A., in exchange for services and ~~“our”)~~ reimbursement of expenses in the amount of $10,187 ispursuant to a ~~development~~Warrant ~~stage~~Agreement. ~~company~~These ~~conducting~~warrants nohave ~~business~~certain ~~operations~~rights identified in the Warrant Agreement, ~~other~~ including an exercise price of $.01 per share, a term of five years, a cashless exercise feature, if the strike price of the warrant it exercises is lower than ~~our~~the ~~efforts~~public tomarket ~~effect~~price of a ~~business~~share ~~combination~~of ~~with~~the Company’s common stock, a ~~target~~put ~~business~~feature ~~that desires~~requiring the Company to ~~utilize~~purchase ~~our~~the ~~status~~warrants asif the shares underlying the warrants are not listed for quotation on a ~~reporting~~recognized ~~corporation~~national ~~under~~securities exchange, the ~~Securities Exchange~~Nasdaq ~~Act~~National ofMarket ~~1934~~(or a similar national quotation system), asthe ~~amended~~over-the-counter (electronic bulletin board or the ~~“Exchange~~Pink ~~Act~~Sheets (each a “Public Market”), ~~which~~and wethe ~~consider~~warrants have anti-dilution protection, such that the holder shall continue to have ~~significant~~ ~~growth~~the ~~potential. To~~same ~~date,~~percentage weof ~~have~~ownership ~~neither~~and ~~engaged~~the insame ~~any operations~~percentage ~~nor~~of ~~generated~~voting ~~any~~rights ~~revenue. We~~of ~~have~~the ~~not~~class ~~generated~~of ~~any~~the ~~cash flows~~Company’s ~~from~~common ~~operations. We~~stock ~~cannot~~regardless ~~predict~~whether tothe ~~what~~Company ~~extent~~or ~~our~~its ~~liquidity and~~successors ~~capital~~or ~~resources~~its ~~will~~assigns bemay ~~diminished~~thereafter ~~prior~~increase toor decrease the ~~consummation~~authorized number of ashares ~~business combination~~of the Company’s common stock or ~~whether~~increase ~~our~~or ~~capital~~decrease the number of shares issued and outstanding. The anti-dilution rights will becontinue ~~further~~in ~~depleted~~effect byuntil two years from the ~~operating losses,~~date ifthat ~~any,~~all shares of the ~~target~~Company’s ~~business~~common ~~with~~stock ~~which~~then wepurchasable ~~may~~under ~~effectuate~~the awarrant ~~business combination.~~are ~~The~~registered ~~continuation~~under the Securities Act of ~~our~~1933, ~~business~~as isamended ~~dependent~~(the ~~upon~~“Securities ~~our~~Act”). ~~ability~~The non-dilution rights will not attach to ~~obtain~~ ~~adequate~~any ~~financing~~shares ~~arrangements,~~sold ~~effectuate~~in aopen ~~business~~market ~~combination~~transactions. ~~and~~The warrants have no market at the present time, ~~ultimately,~~ ~~engage~~because inthey ~~future~~are ~~profitable~~not ~~operations~~exercisable until the Company’s shares of common stock are listed on a Public Market.

~~Presently~~During 2008, we ~~are~~the ~~not~~Company’s insole ashareholder ~~position~~made several loans to ~~meet~~the ~~our~~Company ~~cash~~to ~~requirements~~fund ~~for~~its ~~the~~operations; ~~next~~and 12in ~~months~~December, as ~~we do not have any cash. From inception~~2008, ~~our~~these ~~shareholders have committed to make~~ loans towere usforgiven. onAs anof asDecember ~~needed~~31, ~~basis. There~~2008, ~~are no~~the ~~further~~total ~~commitments,~~balance ~~agreements or understandings~~ of ~~any~~these ~~kind~~loans ~~with~~was ~~respect~~$17,777 ~~to any~~and ~~loans~~$17,761 orwas ~~advances~~forgiven toand bewas ~~made~~recorded onas ~~our~~additional ~~behalf~~paid-in capital.

~~Prior~~NOTE ~~to the~~4 ~~occurrence~~- ofRELATED aPARTY business combination, we may be required to raise capital through the sale or issuance of additional securities or obtain borrowings or advances from third party sources in order to ensure that we can pay our operating expenses. It is also possible that a business combination might not occur during the next 12 months, if at all. In the event we are unable to pay our operating expenses prior to the effectuation of a business combination, we may cease operations and a business combination may not occur.TRANSACTIONS

~~Critical~~One shareholder has paid the majority of the ~~Accounting~~company’s ~~Policies~~expenses since inception. The accounts payable balances as of June 30, 2009 and ~~Estimates~~December 31, 2008 are $9,812 and $9,812, respectively.

U.S.A. ~~summary~~Capital Management Group, Inc., the ofCompany’s ~~significant~~majority ~~accounting~~shareholder, ~~policies~~has isagreed ~~provided~~to inprovide ~~Note~~non-interest 1bearing demand loans to ~~our~~the ~~financial statements~~Company ~~included~~to inpay ~~our~~the Company’s ~~initial~~annual audit fees, filing oncosts, ~~Form~~legal ~~10-K~~fees ~~with~~and other costs as long as the ~~Securities~~Board of Directors of the Company and ~~Exchange Commission~~U. ~~Our~~S.A. ~~sole~~Capital ~~officer~~Management ~~and~~Group, ~~director~~Inc. ~~believes~~deem ~~that~~it ~~the application~~necessary. ofThe ~~these~~Company ~~policies~~will onaccount afor ~~consistent~~each ~~basis~~such ~~enables~~payment ~~the~~as ~~Company~~a ~~to provide~~demand ~~useful~~loan and, accordingly, ~~reliable~~be ~~financial~~recorded ~~information~~as ~~about~~a current liability on the Company'’s ~~operating~~books. The loan balances as of June 30, 2009 and December 31, ~~results~~2008 are $17 and ~~financial~~$17, ~~condition~~respectively.

The preparation of financial statements in conformity with generally accepted accounting principles requires our sole officer and director to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results will differ from those estimates.6

~~Plan~~ Item 2. Management’s Discussion and Analysis of ~~Operation~~Financial Condition and Results of Operations

The ~~Company~~ ~~was~~following ~~incorporated~~discussion inand ~~Florida~~analysis onshould ~~July~~be 5,read ~~2006. We~~in ~~intend~~conjunction ~~to serve~~with asour afinancial ~~vehicle~~statements, toincluding ~~effect~~the annotes ~~acquisition~~thereto, ~~merger,~~appearing ~~exchange~~in ofthis ~~capital~~Form ~~stock or~~10-Q ~~other~~and ~~type~~in ~~of business combination with a domestic or foreign business. Since~~ our ~~inception,~~Annual weReport ~~had~~on ~~not~~Form ~~commenced~~10-K ~~any~~for ~~formal business~~the ~~operations~~fiscal ~~and~~year ~~all~~ended ~~activity~~December to31, ~~date~~2008 ~~has~~filed ~~related~~on toOctober ~~the Company’s formation~~6, ~~capital~~2009 ~~stock issuance, professional fees~~ with ~~regard to~~ the ~~subject matter of the filings with the~~ Securities and Exchange Commission and ~~identification~~ ofare ~~businesses~~hereby referenced.

~~Item 3~~The statements in this report include forward-looking statements. ~~Quantitative~~These forward-looking statements are based on our management’s current expectations and ~~Qualitative~~beliefs ~~Disclosures~~and ~~About~~involve ~~Market~~numerous ~~Risk~~risks and uncertainties that could cause actual results to differ materially from expectations. You should not rely upon these forward-looking statements as predictions of future events because we cannot assure you that the events or circumstances reflected in these statements will be achieved or will occur. You can identify a forward-looking statement by the use of the forward-terminology, including words such as “may”, “will”, “believes”, “anticipates”, “estimates”, “expects”, “continues”, “should”, “seeks”, “intends”, “plans”, and/or words of similar import, or the negative of these words and phrases or other variations of these words and phrases or comparable terminology. These forward-looking statements relate to, among other things: our sales, results of operations and anticipated cash flows; capital expenditures; depreciation and amortization expenses; sales, general and administrative expenses; our ability to maintain and develop relationship with our existing and potential future customers; and, our ability to maintain a level of investment that is required to remain competitive. Many factors could cause our actual results to differ materially from those projected in these forward-looking statements, including, but not limited to: variability of our revenues and financial performance; risks associated with technological changes; the acceptance of our products in the marketplace by existing and potential customers; disruption of operations or increases in expenses due to our involvement with litigation or caused by civil or political unrest or other catastrophic events; general economic conditions, government mandates and conditions in the gaming/entertainment industry in particular; and, the continued employment of our key personnel and other risks associated with competition.

WeFor ~~have not~~a ~~utilized~~discussion ~~any~~of ~~derivative~~the ~~financial~~factors ~~instruments~~that ~~such~~could ascause ~~futures~~actual ~~contracts, options~~results ~~and~~to ~~swaps,~~differ ~~forward~~materially ~~foreign~~from ~~exchange~~the ~~contracts~~forward-looking orstatements ~~interest~~see ~~rate~~the ~~swaps~~“Liquidity and ~~futures.~~ WeCapital ~~believe~~Resources” ~~that~~section ~~adequate~~under ~~controls~~“Management’s ~~are~~Discussion inand ~~place~~Analysis toof ~~monitor~~Financial ~~any~~Condition ~~hedging activities. We~~and doResults ~~not~~of ~~currently~~Operations” ~~have~~in ~~any~~this ~~sales~~item orof ~~own~~this ~~assets~~report and ~~operate~~ ~~facilities in countries outside~~ the ~~United~~other ~~States~~risks and, ~~consequently,~~uncertainties we that are ~~not~~set ~~effected~~forth byelsewhere ~~foreign~~in ~~currency~~this ~~fluctuations~~report or ~~exchange~~detailed ~~rate changes~~in our other Securities and Exchange Commission reports and filings. ~~Overall,~~ weWe believe ~~that~~it ~~our~~is ~~exposure~~important to ~~interest~~communicate ~~rate~~our ~~risk and~~expectations. ~~foreign~~However, ~~currency~~our ~~exchange~~management ~~rate~~disclaims ~~changes~~any isobligation ~~not~~to ~~material~~update toany ~~our~~forward-looking ~~financial condition~~statements orwhether ~~results~~as a result of ~~operations~~new information, future events or otherwise.

~~-10-~~Overview

~~Item 4~~Sadhana Equity Investment, Inc. ~~Controls~~, a Florida corporation (the “Company”, “us”, “we” and ~~Procedures~~“our”), is a development stage company conducting no business operations, other than our efforts to effect a business combination with a target business that desires to utilize our status as a reporting corporation under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), which we consider to have significant growth potential. To date, we have neither engaged in any operations nor generated any revenue. We have not generated any cash flows from operations. We cannot predict to what extent our liquidity and capital resources will be diminished prior to the consummation of a business combination or whether our capital will be further depleted by the operating losses, if any, of the target business with which we may effectuate a business combination. The continuation of our business is dependent upon our ability to obtain adequate financing arrangements, effectuate a business combination and, ultimately, engage in future profitable operations.

~~We maintain~~Presently, ~~disclosure~~we ~~controls and procedures that~~ are ~~designed~~not toin ~~ensure~~a ~~that~~position ~~the information required~~ to bemeet ~~disclosed~~our incash ~~the~~requirements ~~reports~~for ~~that we file under~~ the ~~Exchange~~ ~~Act~~next is12 ~~recorded~~months, ~~processed,~~as ~~summarized~~we ~~and~~do ~~reported~~not ~~within~~have ~~the~~any ~~time periods~~cash. ~~specified~~From ~~in the Securities and Exchange Commission’s rules and forms~~inception, ~~and~~ ~~that~~our ~~such~~shareholders ~~information~~have iscommitted ~~accumulated~~to ~~and~~make ~~communicated~~loans to ~~our~~us ~~management, including~~on ~~our~~an ~~President and Treasurer,~~ as ~~appropriate,~~needed ~~to allow timely decisions regarding required disclosures~~basis. In ~~designing~~There ~~and~~are ~~evaluating the disclosure controls and procedures, management recognized that any controls and procedures,~~ no ~~matter~~further ~~how well designed and operated~~commitments, ~~can~~agreements ~~only~~or ~~provide reasonable~~understandings ~~assurance~~ of ~~achieving~~any ~~the~~kind ~~desired~~with ~~control~~respect ~~objectives,~~to ~~and~~any ~~in reaching~~loans aor ~~reasonable~~advances ~~level of assurance, management necessarily was required~~ to ~~apply~~ ~~its~~be ~~judgment~~made inon ~~evaluating~~our ~~the cost-benefit relationship of possible controls and procedures~~behalf.

~~As required~~Prior byto ~~SEC~~the ~~Rule~~occurrence ~~13a-15(b)~~of a business combination, we ~~carried~~may ~~out~~be anrequired ~~evaluation,~~to ~~under~~raise ~~the supervision~~capital ~~and~~through ~~with~~ the ~~participation~~sale or issuance of ~~our~~additional ~~management,~~securities ~~including~~or ~~our President~~obtain ~~and~~borrowings ~~Treasurer,~~or ofadvances ~~the~~from ~~effectiveness~~third ofparty ~~the~~sources ~~design~~in ~~and~~order ~~operation~~to ofensure ~~our disclosure~~that ~~controls~~we ~~and~~can ~~procedures~~pay asour ofoperating ~~the~~expenses. ~~end~~It ofis ~~our~~also ~~first~~possible ~~fiscal~~that ~~quarter covered~~a bybusiness ~~this~~combination ~~report.~~might ~~Based~~not onoccur during the ~~foregoing~~next 12 months, ~~our~~if ~~President~~at ~~and~~all. ~~Treasurer concluded~~In ~~that~~the ~~our~~event ~~disclosure~~we ~~controls~~are ~~and~~unable ~~procedures~~to ~~were~~pay ~~effective~~our atoperating expenses prior to the ~~reasonable~~ ~~assurance~~effectuation ~~level~~of a business combination, we may cease operations and a business combination may not occur.

There has been no change in our internal controls over financial reporting during our fiscal quarter ended June 30, 2008 that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.7

~~Management’s Report~~Going onConcern ~~Internal Control over Financial Reporting~~

~~The management~~Our offinancial ~~the~~statements ~~Company~~have isbeen ~~responsible~~prepared ~~for~~on ~~establishing~~the basis ~~and~~of ~~maintaining adequate~~accounting ~~internal~~principles ~~control~~applicable ~~over~~to ~~financial~~a ~~reporting~~going concern. ~~Internal~~ ~~control over~~As ~~financial~~a ~~reporting~~result, isthey ~~defined~~do innot ~~Rule~~include ~~13a-15(f)~~adjustments orthat ~~15d-15(f)~~would ~~promulgated~~be necessary ~~under~~if ~~the~~we ~~Securities~~were ~~Exchange~~unable ~~Act~~to ofcontinue ~~1934~~ as a ~~process~~going ~~designed~~concern ~~by,~~and orwould ~~under~~therefore ~~the~~be obligated to realize assets and discharge our liabilities ~~supervision~~other than in the normal course of operations. As reflected in the accompanying financial statements, the Company’s ~~principal~~is ~~executive~~in ~~and~~the development ~~financial~~stage ~~officers~~with ~~and effected~~no byoperations ~~the~~or ~~Company’s~~revenues, ~~board~~has used cash flows in operations of ~~directors~~$22,739 ~~management~~from ~~and~~inception ~~other~~of ~~personnel~~July 5, 2006 to ~~provide~~June ~~reasonable~~30, ~~assurance~~2009 ~~regarding~~and ~~the~~has ~~reliability~~an accumulated deficit of ~~financial~~$45,739 ~~reporting~~through June 30, 2009. This raises substantial doubt about our ability to ~~and~~continue ~~the~~as ~~preparation~~a ofgoing concern, as expressed by our auditors in its opinion on our financial statements ~~for~~included ~~external~~in ~~purposes~~this inreport. ~~accordance~~The ~~with~~ability ~~generally~~of ~~accepted~~the ~~accounting~~Company ~~principles~~to ~~and~~continue ~~includes~~as ~~those~~a ~~policies~~going concern is dependent on the Company’s ability to raise additional capital and ~~procedures~~implement ~~that:~~its business plan.

·We ~~Pertain~~have tonot ~~the~~yet ~~maintenance~~established any source of ~~records~~revenues ~~that~~sufficient into ~~reasonable~~cover ~~detail~~our ~~accurately~~operating costs and ~~fairly~~allow ~~reflect~~us ~~the~~to ~~transactions~~continue ~~and~~as ~~dispositions~~a ofgoing ~~the~~concern. ~~assets~~Our ofability ~~the~~to ~~Company;~~continue as a going concern is dependent on us obtaining adequate capital or loans to fund operating losses until we become profitable. If we are unable to obtain adequate capital or loans, we could be forced to cease operations. There can be no assurance that we will operate at a profit or additional debt or equity financing will be available, or if available, can be obtained on satisfactory terms.

·Critical ~~Provide~~Accounting ~~reasonable~~Policies ~~assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles,~~ and ~~that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and~~Estimates

·A ~~Provide~~summary ~~reasonable~~of ~~assurance~~significant ~~regarding~~accounting ~~prevention~~policies oris provided ~~timely~~in ~~detection~~Note of2 ~~unauthorized~~to ~~acquisition,~~our ~~use~~financial orstatements ~~disposition~~included ofin our filing on Form 10-K with the ~~Company’s~~Securities ~~assets~~and Exchange Commission on October 6, 2009. Our sole officer and director believes that ~~could~~the ~~have~~application aof ~~material~~these ~~effect~~policies on a consistent basis enables the Company to provide useful and reliable financial ~~statements~~information about the Company’s operating results and financial condition.

~~Because of~~The ~~its~~preparation ~~inherent~~of ~~limitations,~~financial ~~internal~~statements ~~control~~in ~~over~~conformity ~~financial~~with ~~reporting~~generally ~~may~~accepted ~~not prevent~~accounting orprinciples ~~detect~~requires ~~misstatements.~~our ~~Projections~~sole ofofficer ~~any~~and ~~evaluation~~director ~~of effectiveness~~ to ~~future~~make ~~periods~~estimates ~~are~~and ~~subject~~assumptions tothat affect the ~~risk~~reported ~~that~~amounts ~~controls~~of ~~may~~assets ~~become~~and ~~inadequate because~~liabilities and disclosure of ~~changes~~contingent inassets ~~conditions,~~and orliabilities ~~that~~at the ~~degree~~date of ~~compliance~~the ~~with~~financial statements and the ~~policies~~ orreported ~~procedures~~amounts ~~may~~of ~~deteriorate~~revenues and expenses during the reporting period. Actual results will differ from those estimates.

~~The Company’s~~Plan ~~management assessed the effectiveness~~ of the Company’s internal control over financial reporting as of June 30, 2008. In making this assessment, the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. The COSO framework is based upon five integrated components of control: control environment, risk assessment, control activities, information and communications and ongoing monitoring.Operation

~~Based~~The Company was incorporated in Florida on ~~the~~ ~~assessment~~July ~~performed~~5, ~~management~~2006. ~~has~~We ~~concluded~~intend ~~that~~to ~~the~~serve ~~Company’s~~as ~~internal control~~a ~~over~~vehicle ~~financial~~to ~~reporting~~effect isan ~~effective~~acquisition, ~~and~~merger, ~~provides~~exchange ~~reasonable~~of ~~assurance regarding~~capital ~~the~~stock ~~reliability~~or other type of ~~its~~business ~~financial~~combination ~~reporting~~with a domestic or foreign business. Since our inception, we had not commenced any formal business operations and ~~the~~all ~~preparation~~activity ofto ~~its financial~~date ~~statements~~has asrelated ofto ~~June~~the 30Company’s formation, ~~2008~~capital instock ~~accordance~~issuance, professional fees with ~~generally~~regard ~~accepted accounting~~to ~~principles. Further,~~the ~~management~~subject ~~has~~matter ~~not~~of ~~identified~~the ~~any material~~filings ~~weaknesses~~with inthe ~~internal~~Securities ~~control~~and ~~over~~Exchange ~~financial~~Commission ~~reporting~~and asidentification of ~~June 30, 2008~~businesses.

~~This quarterly~~Summary ~~report does not include an attestation report~~ of Results the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to temporary rules of ~~the Securities and Exchange Commission that permit the Company to provide only management’s report in this annual report.~~Operations

~~/s/~~Any ~~Paul Garcia~~measurement and comparison of revenues and expenses from continuing operations should not be considered necessarily indicative or interpolated as the trend to forecast our future revenues and results of operations.

~~President~~Results for the Six Months Ended June 30, ~~Secretary,~~ ~~Treasurer~~2009 ~~and~~Compared ~~Director~~to June 30, 2008

~~-11-~~Revenues. The Company’s revenues for the six months ended June 30, 2009 were $0. The Company’s revenues for the six months ended June 30, 2008 were $0. No revenues occurred during these periods, because no there were no sales.

~~PART II~~Cost ~~OTHER~~of ~~INFORMATION~~Revenues. The Company’s cost of revenues for the six months ended June 30, 2009 were $0. The Company’s cost of revenues for the six months ended June 30, 2008 were $0.There was not cost of revenues, because no sales were made by the Company.

~~Item 6~~Gross Profit/Loss. ~~Exhibits~~ The Company’s gross profit/loss for the six months ended June 30, 2009 was $0. The Company’s gross profit/loss for the six months ended June 30, 2008 was $0. No gross profit/loss occurred during these periods, because no there were no sales.

~~(a) Exhibits~~8

~~Exhibit~~General 31and Administrative Expenses. General and administrative expenses for the six months ended June 30, 2009 were $1,416 ~~302~~compared ~~Certification~~to –$21,149 ~~Paul~~for ~~Garcia~~the six months ended June 30, 2008. General and administrative expenses consisted primarily of professional service fees. This increase was due to an increase in legal fees during the period.

~~Exhibit~~Net 32Loss. Net loss for the six months ended June 30, 2009 was $1,416 ~~906~~compared ~~Certification~~to –$21,149 ~~Paul~~for ~~Garcia~~the six months ended June 30, 2008. The net loss for the six months ended June 30, 2009 and June 30, 2008 was primarily related to general and administrative expenses and no revenues for the periods indicated. This increase was due to an increase in legal fees during the period.

~~SIGNATURES~~As of six months ended June 30, 2009, we had an accumulated deficit of $45,739.

~~Pursuant to~~Results ~~the~~for ~~requirements of~~ the ~~Securities~~Quarter ~~Exchange~~Ended ~~Act~~June ~~of 1934~~30, ~~the~~2009 ~~registrant~~Compared ~~has duly caused this report~~ to beJune ~~signed~~30, ~~on its behalf by the undersigned thereunto duly authorized.~~2008

~~SADHANA EQUITY~~Revenues. ~~INVESTMENT~~The Company’s revenues for the three months ended June 30, ~~INC~~2009 were $0. The Company’s revenues for the three months ended June 30, 2008 were $0. No revenues occurred during these periods, because no there were no sales.

~~DATE: August 5~~Cost of Revenues. The Company’s cost of revenues for the three months ended June 30, ~~2008 By:~~ /2009 were $0. The Company’s/ ~~Paul Garcia~~ cost of revenues for the three months ended June 30, 2008 were $0. There was not cost of revenues, because no sales were made by the Company.

~~Paul Garcia~~Gross Profit/Loss. The Company’s gross profit/loss for the three months ended June 30, 2009 was $0. The Company’s gross profit/loss for the three months ended June 30, 2008 was $0. No gross profit/loss occurred during these periods, because no there were no sales.

~~President~~General and Administrative Expenses. General and administrative expenses for the three months ended June 30, ~~Secretary~~ 2009 were $916 compared to $19,978 for the three months ended June 30, 2008. General and ~~Treasurer~~administrative expenses consisted primarily of professional service fees. This increase was due to an increase in legal fees during the period.

~~(Principal Accounting~~Net ~~Officer~~Loss. Net loss for the three months ended June 30, 2009 was $916 as compared to $19,978 for the three months ended June 30, 2008. The net loss for the three months ended June 30, 2009 and ~~Authorized~~June ~~Officer)~~30, 2008 was primarily related to general and administrative expenses and no revenues for the periods indicated. This increase was due to an increase in legal fees during the period.

~~-12-~~Impact of Inflation

~~Sadhana Equity~~We ~~Investment~~believe that the rate of inflation has had negligible effect on our operations. We believe we can absorb most, ~~Inc~~if not all, increased non-controlled operating costs by increasing sales prices, whenever deemed necessary and by operating our Company in the most efficient manner possible.

~~Index~~Liquidity ~~to Exhibits~~and Capital Resources

~~Exhibit Number Description~~The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. Since its inception, the Company has been funded by its shareholders.

~~Exhibit~~As 31of June 30, 2009, total current assets were $38.1 As ~~302~~of ~~Certification~~December –31, ~~Paul~~2008, ~~Garcia~~total current assets were $454 consisting of cash.

~~Exhibit~~As 32of June 30, 2009, total current liabilities were $12,829, which consisted of accounts payable in the amount of $12,812 and a shareholder loan in the amount of $17.1 ~~906~~As ~~Certification~~of –December 31, ~~Paul~~2008, ~~Garcia~~total current liabilities were $11,829, which consisted of accounts payable in the amount of $11,812 and a shareholder loan in the amount of $17. We had negative net working capital of $12,791 as of June 30, 2009, compared to negative net working capital of $11,375 as of December 31, 2008.

During the six months ended June 30, 2009, operating activities used cash of $416 for general and administrative expenses. During the six months ended June 30, 2008, operating activities used cash of $4,980 for general and administrative expenses.

Intangible Assets

There were no intangible assets during the three and six month periods ended June 30, 2009 and from the period July 5, 2006 (inception) through June 30, 2009.

Material Commitments

There were no material commitments during the three and six month periods ended June 30, 2009 and from the period July 5, 2006 (inception) through June 30, 2009.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements or any anticipate entering into any off-balance 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 are material to investors.

Recent Accounting Pronouncements

In May 2008, the FASB released SFAS No. 162, “The Hierarchy of Generally Accepted Accounting Principles.” SFAS No. 162 identifies the sources of accounting principles and the framework for selecting the principles used in the preparation of financial statements of nongovernmental entities that are presented in conformity with generally accepted accounting principles in the United States of America. SFAS No. 162 will be effective 60 days following the SEC’s approval of the PCAOB amendments to AU Section 411, “The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles.” The Company does not believe SFAS No. 162 will have a significant impact on the Company’s financial statements.

In April 2009, the FASB issued FSP 107-1, “Interim Disclosures about Fair Value of Financial Instruments” (“FSP 107-1”), which requires disclosures about fair value of financial instruments for interim reporting periods of publicly traded companies as well as in annual financial statements. FSP 107-1 also amends APB Opinion No. 28, “Interim Financial Reporting”, to require those disclosures in summarized financial information at interim reporting. FSP 107-1 is effective for interim reporting periods ending after June 15, 2009, with early adoption permitted for periods ending after March 15, 2009. The Company is currently evaluating the potential impact of FSP 107-1 on its consolidated financial statement presentation and disclosures.

In May 2009, the FASB issued SFAS No. 165, “Subsequent Events” (SFAS No. 165). SFAS No. 165 establishes standards for accounting for and disclosing subsequent events (events which occur after the balance sheet date but before financial statements are issued or are available to be issued). SFAS No. 165 requires an entity to disclose the date subsequent events were evaluated and whether that evaluation took place on the date financial statements were issued or were available to be issued. This standard is effective for interim and annual periods ending after June 15, 2009. The adoption of SFAS No. 165 did not have a material impact on the Company’s financial condition or results of operations. For the quarterly period ended June 30, 2009, the Company has considered subsequent events through July 31, 2009, which is the date its consolidated condensed financial statements were filed with the Securities and Exchange Commission on Form 10-Q.

In June 2009, the FASB issued SFAS 167, “Amendments to FASB Interpretation No. 46(R)”, which changes the approach to determining the primary beneficiary of a variable interest entity (“VIE”) and requires companies to more frequently assess whether they must consolidate VIEs. This new standard is effective for us beginning on January 1, 2010. The Company is currently assessing the potential impacts, if any, on our consolidated condensed financial statements and disclosures.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

We have not utilized any derivative financial instruments such as futures contracts, options and swaps, forward foreign exchange contracts or interest rate swaps and futures. We believe that adequate controls are in place to monitor any hedging activities. We do not currently have any sales or own assets and operate facilities in countries outside the United States and, consequently, we are not effected by foreign currency fluctuations or exchange rate changes. Overall, we believe that our exposure to interest rate risk and foreign currency exchange rate changes is not material to our financial condition or results of operations.

Item 4. Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that the information required to be disclosed in the reports that we file under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our President and Treasurer, as appropriate, to allow timely decisions regarding required disclosures. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving the desired control objectives, and in reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

As required by SEC Rule 13a-15(b), we carried out an evaluation, under the supervision and with the participation of our management, including our President and Treasurer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of our first fiscal quarter covered by this report. Based on the foregoing, our President and Treasurer concluded that our disclosure controls and procedures were effective at the reasonable assurance level.

There has been no change in our internal controls over financial reporting during our first fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

Management’s Report on Internal Control over Financial Reporting

The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the Company’s principal executive and financial officers and effected by the Company’s board of directors, management and other personnel, 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 and includes those policies and procedures that:

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Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Company;

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Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and

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Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

The Company’s management assessed the effectiveness of the Company’s internal control over financial reporting as of June 30, 2009. In making this assessment, the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. The COSO framework is based upon five integrated components of control: control environment, risk assessment, control activities, information and communications and ongoing monitoring.

Based on the assessment performed, management has concluded that the Company’s internal control over financial reporting is effective and provides reasonable assurance regarding the reliability of its financial reporting and the preparation of its financial statements as of June 30, 2009 in accordance with generally accepted accounting principles. Further, management has not identified any material weaknesses in internal control over financial reporting as of June 30, 2009.

This quarterly report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this annual report.

/s/ Paul Garcia

President, Secretary, Treasurer and Director

PART II OTHER INFORMATION

Item 6. Exhibits

(a)

Exhibits

Exhibit 31.1

302 Certification – Paul Garcia

Exhibit 32.1

906 Certification – Paul Garcia

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.

SADHANA EQUITY INVESTMENT, INC.

DATE: October 6, 2009

By:

/s/ Paul Garcia

Paul Garcia

President, Secretary and Treasurer

(Principal Accounting Officer and Authorized Officer)

Sadhana Equity Investment, Inc.

Index to Exhibits

Exhibit Number

Description

Exhibit 31.1

302 Certification – Paul Garcia

Exhibit 32.1

906 Certification – Paul Garcia

Filing Compare · Sadhana Equity Investment, Inc.