SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

☒ Quarterly report pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended ~~March~~June 3130, 2018

☐ Transition report pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from ___________ to ___________

Commission file number 000-55740

ANUTRA CORPORATION

(Exact name of registrant as specified in its charter)

Delaware		81-4625032
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

248 Hatteras Avenue

Clermont, FL 34711

(Address of principal executive offices) (zip code)

321-221-0233

(Registrant’s telephone number, including area code)

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 ☐ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§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 ☒ No

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

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☐ Smaller reporting company ☒ Emerging growth company ☐☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Exchange Act. ☐

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

☐ Yes ☒ ☐ No ☒

Indicate the number of shares outstanding of each of the issuer’s classes of stock, as of the latest practicable date.

Common Stock, par value $0.0001 - 25,973,400 shares as of ~~May 21~~September 12, 2018.

ANUTRA CORPORATION

Index

Part I. Financial Information
Item 1.	Financial Statements
	Condensed balance sheets - March 31, 2018 (unaudited) and December 31, 2017	1
	Consolidated balance sheets – June 30, 2018 (unaudited) and December 31, 2017	1
	Condensed statements of operations - Three months ended March 31, 2018 and 2017 (unaudited)	2
	Consolidated statements of operations – Three and Six months ended June 30, 2018 and 2017 (unaudited)	2
	Condensed statements of cash flows - Three months ended March 31, 2018 and 2017 (unaudited)	3
	Consolidated statement of stockholders’ equity – Six months ended June 30, 2018 (unaudited)	3
	Notes to the condensed financial statements– March 31, 2018 and 2017 (unaudited)	4
	Consolidated statements of cash flows – Six months ended June 30, 2018 and 2017 (unaudited)	4-5
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	8
	Notes to the consolidated financial statements – (unaudited)	6
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 4.	Controls and Procedures	8
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	15
Part II. Other Information		9
Item 4.	Controls and Procedures	15
Item 1.	Legal Proceedings	9
Part II. Other Information		16
Item 1A.	Risk Factors	9
Item 1.	Legal Proceedings	16
Item 2.	Unregistered Sales of equity Securities and Use of Proceeds	9
Item 1A.	Risk Factors	16
Item 3.	Defaults Upon Senior Securities	10
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	16
Item 4.	Mine Safety Disclosures	10
Item 3.	Defaults Upon Senior Securities	16
Item 5.	Other Information	10
Item 4.	Mine Safety Disclosures	16
Item 6.	Exhibits	10
Item 5.	Other Information	16
Signatures		11
Item 6.	Exhibits	16
Signatures		17

~~ANUTRA CORPORATION~~ i

~~(FORMERLY~~Anutra Corporation ~~STILL~~and ~~SOUND ACQUISITION CORPORATION)~~Subsidiary

~~CONDENSED~~Consolidated Balance ~~BALANCE SHEETS~~Sheets

As of March 31, 2018 (Unaudited) and December 31, 2017

	June 30,			December 31,
	2018			2017
	(unaudited)
ASSETS

Current assets
Cash	$	46,608		$	94,378
Accounts receivable, net		21,068			15,055
Inventory		145,295			162,347
Prepaid expense		-			80,000
Total current assets		212,971			351,780

Equipment, net		6,247			6,771

Other assets
Security deposits		3,300			3,300

	$	222,518		$	361,851

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)

Current liabilities
Accounts payable	$	94,795		$	84,608
Accrued expenses		14,414			5,210
Patent license fee payable to a related party		366,802			-
Customer deposits		22,000			15,000
Note payable		50,000			50,000
Total current liabilities		548,011			154,818

Long-term liabilities
Notes payable		111,500			61,500
Notes payable, related parties		40,000			40,000
Total long-term liabilities		151,500			101,500

Total liabilities		699,511			256,318

Stockholders’ equity (deficit)
Common stock, $.0001 par value, 100,000,000 shares authorized, 25,973,400 and 20,000,000 shares issued and outstanding as of June 30, 2018 and December 31, 2017, respectively		2,597			2,000
Additional paid-in capital		1,254			1,851
Retained earnings (accumulated deficit)		(480,844	)		101,682
Total stockholders’ equity (deficit)		(476,993	)		105,533

	$	222,518		$	361,851

	March 31, 2018			December 31, 2017
	(Unaudited)
ASSETS
Current assets
Cash	$	-		$	-
Total assets	$	-		$	-
LIABILITIES AND STOCKHOLDERS’ (DEFICIT)
Current liabilities
Accrued liabilities	$	1,000		$	1,000
Total liabilities		1,000			1,000
Stockholders’ (deficit)
Preferred stock, $0.0001 par value, 20,000,000 shares authorized; none outstanding		-			-
Common stock, $0.0001 par value, 100,000,000 shares authorized; 6,500,000 and 20,000,000 shares issued and outstanding as of March 31, 2018 and December 31, 2017, respectively		650			2,000
Additional paid-in capital		3,795			1,851
Accumulated deficit		(5,445	)		(4,851	)
Total stockholders’ (deficit)		(1,000	)		(1,000	)
Total liabilities and stockholders’ (deficit)	$	-		$	-

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

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

~~ANUTRA~~Anutra Corporation ~~CORPORATION~~and Subsidiary

~~(FORMERLY~~Consolidated Statements ~~STILL~~of ~~SOUND ACQUISITION CORPORATION)~~Operations

CONDENSED STATEMENTS OF OPERATIONS

for the three months ended March 31, 2018 and 2017

(Unaudited)

	March 31, 2018			March 31, 2017
	Three Months Ended						Six Months Ended
Revenue	$	-		$	-
	June 30,						June 30,
Cost of revenues		-			-
	2018			2017			2018			2017
Gross profit		-			-
Sales revenue	$	33,166		$	30,335		$	74,466		$	116,509
Operating expenses		594			789
Cost of goods sold
Loss before income taxes		(594	)		(789	)
Cost of goods		11,309			14,433			31,031			39,071
Income taxes		-			-
Freight and shipping		1,850			3,225			8,433			8,568
Net loss	$	(594	)	$	(789	)
		13,159			17,658			39,464			47,639
Loss per share – basic and diluted	$	0.00		$	0.00
Gross profit		20,007			12,677			35,002			68,870
Weighted average shares – basic and diluted		17,450,000			20,000,000
Sales and marketing expenses		3,881			1,452			17,611			3,882
General and administrative		497,887			21,103			590,405			43,457
Total operating expenses		501,768			22,555			608,016			47,339
Income (loss) from operations		(481,761	)		(9,878	)		(573,014	)		21,531
Other income (expense)
Retained customer deposit		-			48,531			-			48,531
Interest expense		(4,968	)		-			(9,512	)		-
Net income (loss)	$	(486,729	)	$	38,653		$	(582,526	)	$	70,062
Income (loss) per share - basic and diluted	$	(0.03	)	$	-		$	(0.03	)	$	-
Weighted average shares - basic and diluted		18,911,620			20,000,000			18,184,850			20,000,000

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

~~ANUTRA~~Anutra Corporation ~~CORPORATION~~and Subsidiary

~~(FORMERLY~~Consolidated Statement ~~STILL~~of ~~SOUND~~Stockholders’ ~~ACQUISITION CORPORATION)~~Equity

CONDENSED STATEMENTS OF CASH FLOWS

for the three months ended March 31, 2018 and 2017

(Unaudited)

	March 31, 2018			March 31, 2017
	Common Stock						Additional Paid-In			Retained Earnings (Accumulated			Total Stockholders’ Equity
CASH FLOWS FROM OPERATING ACTIVITIES
	Shares			Amount			Capital			Deficit)			(Deficit)
Net loss	$	(594	)	$	(789	)
Balance, January 1, 2018		20,000,000		$	2,000		$	1,851		$	101,682		$	105,533
Expenses paid by stockholders and contributed as capital		594			789
Cancellation of common stock shares		(19,500,000	)		(1,950	)		1,950			-			-
Net cash provided by operating activities		-			-
Issuance of common stock shares		6,000,000			600			(600	)		-			-
Net cash provided by investing activities		-			-
Common stock shares issued to affect reverse merger		19,473,400			1,947			(1,947	)		-			-
Net cash provided by financing activities		-			-
Net loss		-			-			-			(582,526	)		(582,526	)
Net increase (decrease) in cash		-			-
Balance, June 30, 2018		25,973,400		$	2,597		$	1,254		$	(480,844	)	$	(476,993	)
Cash, beginning of period		-			-
Cash, end of period	$	-		$	-
SUPPLEMENTAL DISCLOSURES:
Cash paid during the period for:
Income tax	$	-		$	-
Interest		-			-

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

~~ANUTRA~~Anutra Corporation ~~CORPORATION~~and Subsidiary

~~(FORMERLY~~Consolidated Statements ~~STILL~~of ~~SOUND~~Cash ~~ACQUISITION CORPORATION)~~Flows

~~Notes to the~~ (Unaudited ~~Condensed Financial Statements~~)

March 31, 2018 and 2017

	Six Months Ended
	June 30,
	2018			2017

Cash flows from operating activities
Cash received from customers	$	75,453		$	176,633
Cash paid to suppliers and employees		(173,223	)		(136,323	)
Net cash provided by (used in) operating activities		(97,770	)		40,310

Cash flows from investing activities
Purchase of equipment		-			(650	)
Net cash used in investing activities		-			(650	)

Cash flows from financing activities
Proceeds from note payable		50,000			-
Distributions to member		-			(52,091	)
Net cash provided by (used in) financing activities		50,000			(52,091	)

Net decrease in cash and cash equivalents		(47,770	)		(12,431	)

Cash and cash equivalents, beginning of period		94,378			14,673

Cash and cash equivalents, end of period	$	46,608		$	2,242

~~NOTE~~The accompanying 1notes -are ~~NATURE~~an OFintegral ~~OPERATIONS~~part ~~AND~~of ~~SUMMARY OF~~these ~~SIGNIFICANT~~consolidated ~~ACCOUNTING~~financial ~~POLICIES~~statements.

NATURE OF OPERATIONS

Anutra Corporation, formerly Still Sound Acquisition Corporation (the “Company”) was incorporated on December 7, 2016 under the laws of the state of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. The Company changed its name in February 2018 in anticipation of a change in control. Effective May 4th, 2018 the Company entered into a reverse merger agreement (see Note 5 and 6), that is effectively a stock-for-ownership units exchange. The business combination was structured to be within the definition of a tax-free reorganization under Internal Revenue Code Section 351 or Section 368. The Company was originally formed to provide a method for a foreign or domestic private company to become a reporting company with a class of securities registered under the Securities Exchange Act of 1934.

BASIS OF PRESENTATION

The summary of significant accounting policies presented below is designed to assist in understanding the Company’s unaudited condensed financial statements. Such unaudited condensed financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“US GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements.

Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with US GAAP were omitted pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”). The results for the three months ended March 31, 2018 are not necessarily indicative of the results to be expected for the ending December 31, 2018.

USE OF ESTIMATES

The preparation of unaudited condensed financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

~~ANUTRA~~Anutra Corporation ~~CORPORATION~~and Subsidiary

~~(FORMERLY~~Consolidated Statements ~~STILL~~of ~~SOUND~~Cash ~~ACQUISITION CORPORATION)~~Flows

~~Notes to the~~ (Unaudited ~~Condensed Financial Statements~~)

March 31, 2018 and 2017

	Six Months Ended
	June 30,
	2018			2017

Reconciliation of net income (loss) to net cash provided by (used in) operating activities:

Net income (loss)	$	(582,526	)	$	70,062

Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation		524			442
Amortization of prepaid expense		80,000			-

Changes in operating assets and liabilities:
Accounts receivable		(6,013	)		11,592
Inventory		17,052			(40,476	)
Accounts payable and accrued expenses		19,391			(1,310	)
Patent license fee payable to a related party		366,802			-
Customer deposits		7,000			-

Net cash provided by (used in) operating activities	$	(97,770	)	$	40,310

~~INCOME~~The accompanying ~~TAXES~~notes are an integral part of these consolidated financial statements.

Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 740, “Income Taxes”, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary 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 expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. As of March 31, 2018 and December 31, 2017, there were no deferred taxes due to the uncertainty of the realization of the net operating loss carry forward prior to expiration. The net operating loss carryforwards and valuation allowances are $594 and $4,851 as of March 31, 2018 and December 31, 2017, respectively. The carryforward periods expire in 2038 and 2037 respectively.

LOSS PER COMMON SHARE

Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. For the periods ended March 31, 2018 and 2017 there were no outstanding dilutive securities.

RECENT ACCOUNTING PRONOUNCEMENTS

In February 2016, The FASB issued Accounting Standards Update No. 2016-02, “Leases” (Topic 842) (“ASU 2016-02”). The standard is effective for public companies for annual reporting periods beginning after December 31, 2018. Early adoption of the standard is permitted for all entities. This standard will require lessees to recognize right of use assets and lease liabilities arising from leases with terms of more than 12 months. The Company is currently in the process of evaluating the impact of ASU 2016-02 on its condensed financial statements.

~~ANUTRA~~Anutra Corporation ~~CORPORATION~~and Subsidiary

~~(FORMERLY~~Notes to ~~STILL~~the ~~SOUND~~Unaudited ~~ACQUISITION~~Consolidated ~~CORPORATION)~~Financial Statements

~~Notes~~1. toNATURE ~~the~~OF ~~Unaudited Condensed Financial Statements~~BUSINESS

~~March~~Anutra 31Corporation, ~~2018~~formerly Still Sound Acquisition Corporation (the “Company”) was incorporated on December 7, 2016 under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and ~~2017~~acquisitions. The Company changed its name in February 2018 in anticipation of a change in control. Effective May 4th, 2018 the Company entered into a reverse merger agreement, that is effectively a stock-for-ownership units exchange.

~~NOTE~~The Company 2produces –and ~~GOING~~sells ~~CONCERN~~products made with a new cultivar of grain, marketed as ANUTRA® Grain. ANUTRA® Grain products are sold as food and nutritional supplements on the internet and through national health food retailers. ANUTRA® Grain is also sold to major food manufacturers as an ingredient for their products.

~~The Company has not yet generated any revenue since inception and has sustained operating losses of $594 during the three months ended March 31, 2018. The Company had an accumulated deficit of $~~2~~,995 as of March 31, 2018~~. ~~The~~SUMMARY ~~Company’s~~OF ~~continuation~~SIGNIFICANT asACCOUNTING a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtaining additional financing from its shareholders or other sources, as may be required.POLICIES

~~The accompanying unaudited condensed financial~~Basis statements have been prepared assuming that the Company will continue as a going concern; however, the above conditions raises substantial doubt about the Company’s ability to do so. The unaudited condensed 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 should the Company be unable to continue as a going concern.~~Presentation

InThe summary ~~order~~of tosignificant ~~maintain~~accounting ~~its~~policies ~~current~~presented ~~level~~below ofis ~~operations,~~ designed to assist in understanding the Company’s ~~will~~unaudited consolidated ~~require~~financial ~~additional~~statements. ~~working~~Such ~~capital~~unaudited ~~from~~consolidated ~~either~~financial ~~cash~~statements ~~flow~~and ~~from~~accompanying ~~operations~~notes orare ~~from~~the representation of the ~~sale~~Company’s ofmanagement, ~~its~~who ~~equity~~are responsible for their integrity and objectivity. OnThe ~~May~~accompanying unaudited consolidated 4,financial ~~2018,~~statements ~~the~~have ~~Company~~been ~~entered~~prepared ~~into~~in aaccordance ~~reverse~~with ~~merger~~accounting inprinciples ~~which~~generally itaccepted ~~will~~in ~~acquire~~the ~~100%~~United States of America (“US GAAP”) for interim financial information and pursuant to the ~~ownership~~rules ~~units~~and regulations of ~~Anutra~~the ~~Super~~Securities ~~Grain~~and ~~LLC,~~Exchange anCommission ~~operating company~~ (“~~Target~~SEC”) for quarterly reports on Form 10-Q. Accordingly, ~~and~~they ~~the~~do ~~Target~~not ~~will~~include ~~become~~all the ~~surviving~~information ~~company~~and footnotes required by US GAAP for complete financial statements.

~~NOTE~~The unaudited 3financial –information ~~ACCRUED~~included ~~LIABILITIES~~in this report includes all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary to reflect a fair statement of the results for the interim periods. The results of operations for the three and six months ended June 30, 2018 are not necessarily indicative of the results of the full fiscal year.

AsThe ofconsolidated ~~March~~financial ~~31,~~statements ~~2018~~included in this report should be read in conjunction with the financial statements and ~~December~~notes ~~31,~~thereto ~~2017,~~ included in the Company’s ~~had~~Form 8-K/A ~~accrued~~describing ~~professional~~the ~~fees~~reverse ofmerger, $1as filed with the SEC on August 24,~~000~~ 2018.

~~NOTE 4 – COMMITMENTS AND CONTINGENCIES~~Consolidation Policy

~~On February 27, 2018, the Company entered into~~The aaccompanying ~~Patent~~consolidated ~~License~~financial ~~agreement~~statements (include the ~~“License”)~~accounts ~~with~~of ~~its~~Anutra ~~majority~~Corporation ~~shareholder.~~and ~~The~~Anutra ~~License~~Super isGrain ~~effective~~LLC ~~for~~under the ~~duration~~ ofguidelines ~~the patent in exchange~~ for ~~payments~~consolidated offinancial ~~$1,000,000~~statements ~~per~~as ~~year.~~required ~~Payment~~by ~~can~~US ~~be made in cash or stock~~GAAP. The ~~terms~~guidelines ofrequire the ~~License~~elimination ~~are~~of intercompany ~~controlled~~transactions atand ~~the~~balances ~~sole~~from ~~discretion of~~ the ~~majority~~consolidated ~~shareholder~~financial statements.

~~NOTE~~Use of ~~5 – STOCKHOLDERS’ DEFICIT~~Estimates

OnThe preparation ~~December~~of 7,consolidated ~~2016,~~financial ~~the~~statements ~~Company~~in ~~issued~~conformity ~~20,000,000 founders~~US ~~common~~GAAP ~~shares~~requires management to ~~two~~make ~~directors~~estimates and ~~officers~~assumptions atthat affect ~~par~~the ~~for~~reported ~~legal~~amounts ~~services~~of ~~provided~~assets toand ~~the~~liabilities ~~Company.~~and Ondisclosure ~~March 14, 2018 19,500,000~~ of ~~those~~contingent ~~shares~~assets ~~were cancelled~~ and ~~retired.~~liabilities Onat ~~March~~the ~~15,~~date ~~2018,~~of ~~6,000,000~~the ~~shares~~consolidated financial ~~were~~statements ~~issued~~and to the ~~majority~~reported ~~owner~~amounts of ~~the~~revenues ~~Target company~~and toexpenses ~~effect~~during athe ~~change~~reporting inperiod. ~~control~~Actual inresults ~~advance~~could ofdiffer materially ~~the~~from ~~Acquisition~~those ~~Agreement~~estimates.

Changes in the components of stockholders’ deficit for the period ended March 31, 2018 are as follows:

	Common			Additional
	Stock			Paid-in Capital
Beginning balances, January 1, 2018	$	2,000		$	1,851
Expenses paid by stockholders treated as
additional paid-in capital		-			594
Cancellation of 19,500,000 common shares		(1,950	)		1,950
Issuance of 6,000,000 common shares		600			(600	)
Ending balances, March 31, 2018	$	650		$	3,795

~~ANUTRA~~Anutra Corporation ~~CORPORATION~~and Subsidiary

~~(FORMERLY~~Notes to ~~STILL~~the ~~SOUND~~Unaudited ~~ACQUISITION~~Consolidated ~~CORPORATION)~~Financial Statements

~~Notes~~Accounts Receivables toand ~~the~~Revenue ~~Unaudited Condensed Financial Statements~~Recognition

~~March~~Accounts receivable 31are recorded at the principal amount receivable and are shown net of an allowance for uncollectible accounts. In establishing the allowance for uncollectible accounts management evaluates history with customers, ~~2018~~their creditworthiness, and ~~2017~~business and economic conditions.

~~NOTE~~In May 62014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-19, ~~SUBSEQUENT~~“Revenue ~~EVENT~~from Contracts with Customers (Topic 606)”, which requires an entity to recognize revenue from the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance addresses, in particular, contracts with more than one performance obligation, as well as the accounting for some costs to obtain or fulfill a contract with a customer; and provides for additional disclosures with respect to revenues and cash flows arising from contracts with customers. With respect to public entities, this update, together with subsequent amendments, was effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. The Company adopted this guidance effective January 1, 2018.

AsThe core ~~disclosed~~principal ~~above,~~of onASU ~~May~~2019-09 4,is ~~2018~~that ~~the~~an ~~Company entered~~entity ~~into~~should arecognize ~~reverse~~revenue ~~merger~~to ~~agreement~~depict ~~in which it acquired 100% of~~ the ~~outstanding~~transfer ~~ownership units~~ of ~~the~~promised ~~Target~~goods byor ~~issuing 19,473,400~~services ~~common~~to ~~shares~~customers toin ~~the~~an ~~members~~amount ofthat ~~Target.~~reflects ~~Target~~the ~~produces~~consideration ~~and~~to ~~sells~~which ~~products~~the ~~made~~entity ~~with~~expects ato ~~new~~be ~~cultivar~~entitled ofin ~~grain,~~exchange ~~marketed~~for asthose ~~“ANUTRA®~~goods ~~Grain”~~or services. ~~ANUTRA®~~Using ~~Grain~~this ~~products~~principle, ~~are~~a ~~sold~~comprehensive asframework ~~food~~was ~~and~~established ~~nutritional~~for ~~supplements.~~determining ~~The~~how ~~Company~~much isrevenue ~~expected~~ to ~~sell~~recognize ~~additional~~and ~~shares~~when toit ~~raise~~should ~~capital~~be torecognized. ~~fund~~To ~~its~~be ~~expansion.~~consistent ~~See~~with ~~Form~~this ~~8-K~~core ~~filed~~principle, ~~with~~an ~~the~~entity ~~SEC~~is onrequired ~~May~~to 7,apply ~~2018~~the ~~for~~following ~~additional information.~~five-step approach:

~~Management~~● ~~has~~Identify ~~evaluated subsequent events through May 21, 2018,~~ the ~~date~~contract(s) ~~which~~with ~~the~~a ~~financial statements were available to be issued. All subsequent events requiring recognition have been incorporated into these financial statements.~~customer;

●

Identify each performance obligation in the contract;

●

Determine the transaction price;

●

Allocate the transaction price to each performance obligation; and

●

Recognize revenue when or as each performance obligation is satisfied.

The Company’s revenue comes substantially from the sale of manufactured consumable products which are shipped to customers.

Revenue is reported net of discounts which include primarily early pay discounts and customer refunds. These discounts totaled $2,477 and $8,587 for the six months ended June 30, 2018 and 2017, respectively.

The Company adopted ASU 2019-09 using the modified retrospective method and did not have any material change to their revenue resulting from this adoption.

Inventory and Costs of Goods Sold

Inventory consists of purchased grain and the related packaging materials and supplies. Inventory is stated at lower of cost or net realizable value determined on the first-in, first-out basis.

Inventory and packaging costs are recognized in costs of goods sold when the associated revenue is recorded.

Anutra Corporation and Subsidiary

Notes to the Unaudited Consolidated Financial Statements

Equipment

Equipment is carried at cost. Depreciation is provided over the estimated useful lives of the assets on the straight-line method. The estimated useful lives for the different classes of depreciable assets are:

Office Furniture and Equipment			3 – 10 years
Machinery and Equipment			20 – 25 years
Website			5 years

Expenditures for repairs and renovations that extend the useful lives of the equipment are capitalized when the expenditure exceeds $2,500. Expenditures for costs below this amount are charged to expense as incurred.

Customer Deposits

The Company occasionally requests deposits from customers on large orders that will be shipped overseas. These amounts may be refunded based on individual circumstances.

As of June 30, 2018 and December 31, 2017, the Company has recorded a customer deposit liability of $22,000 and $15,000 for a deposit on an order that is expected to be shipped in the fall of 2018.

Advertising Costs

Advertising costs are expensed as incurred and are included in sales and marketing expenses in the statements of operations.

Income Taxes

Under FASB Accounting Standards Codification (“ASC”) 740, “Income Taxes”, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary 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 expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. As of June 30, 2018 and December 31, 2017, deferred tax assets and valuation allowances were $581,373 and $4,851, respectively. Net operating loss carryforwards are $215,724 and $4,851 as of June 30, 2018 and December 31, 2017, respectively. The carryforward periods expire in 2038 and 2037 respectively.

None of the Company’s Federal or State income tax returns are currently under examination by the taxing authorities. Tax years 2014 and later are subject to tax examination.

The Company has reviewed and evaluated tax positions taken and has determined there are no uncertain tax positions taken that would require recognition of a liability or asset or disclosure in the financial statements.

Anutra Corporation and Subsidiary

Notes to the Unaudited Consolidated Financial Statements

Recently Issued Accounting Pronouncements

In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting. The standard was effective for public companies for annual reporting periods beginning after December 15, 2016. In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation Topic (718), Improvements to Nonemployee Share-Based Payment Accounting. ASU 2016-09 was part of the FASB’s Simplification Initiative. The areas for simplification involve several aspects of accounting for share-based payment transactions with employees, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU 2018-07 extended these provisions to share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 is effective for annual reporting periods beginning after December 15, 2018. Early adoption is permitted.

In February 2016, The FASB issued ASU 2016-02, Leases (Topic 842). The standard is effective for public companies for annual reporting periods beginning after December 15, 2018. The standard is effective for nonpublic entities for annual reporting periods beginning after December 15, 2019. Early adoption of the standard is permitted for all entities. This standard will require lessees to recognize right of use assets and lease liabilities arising from leases with terms of more than 12 months.

The Company does not expect that the adoption of these standards will have a material effect on its consolidated financial statements.

3.	ACCOUNTS RECEIVABLE

Accounts receivable consist of the following:

	June 30, 2018			December 31, 2017
Accounts receivable	$	31,526		$	29,018
Allowance for uncollectible accounts		(10,458	)		(13,963	)
	$	21,068		$	15,055

4.	INVENTORY

Inventory consists of the following:

	June 30, 2018		December 31, 2017
Raw materials and finished goods	$	120,579	$	135,864
Packaging materials		24,716		26,483
	$	145,295	$	162,347

Raw materials and finished goods inventories consist of chia grain and peanut flour. The grain is subject to different processes depending on whether the final product will be sold as whole, ground, or microfine grain.

Anutra Corporation and Subsidiary

Notes to the Unaudited Consolidated Financial Statements

5.	PREPAID EXPENSE

The Company consummated a reverse merger on May 7, 2018. The Company is planning a public stock offering for late 2018. During 2017, they entered into an agreement with a corporate consultant to assist with this process and have paid fees for services related to the reverse merger and public stock offering of $80,000. For the quarters ended June 30, 2018 and March 31, 2018, $55,000 and $25,000, respectively was recognized as an expense and included in General and administrative expenses.

6.	EQUIPMENT

Equipment consists of the following:

	June 30, 2018			December 31, 2017

Office furniture and equipment	$	1,575		$	745
Machinery and equipment		4,650			4,000
Website		2,545			2,545
		8,770			7,290
Accumulated depreciation		(2,523	)		(1,999	)
	$	6,247		$	6,771

NOTES PAYABLE

To pay for the costs of the merger and stock offering, the Company borrowed $40,000 from three board members and $111,500 from 11 individuals in 2017, plus $50,000 from an individual in 2018. The note repayment terms include 10% annualized interest rate in addition to shares of the public company. As the issuance of shares upon the public offering is uncertain and the fair value is undeterminable no value has been recorded for these shares as of June 30, 2018. With the exception of one note for $50,000 which has a specified due date of December 31, 2018, these notes have no specified repayment date. However, they are due from the proceeds of the public offering, if and when it occurs.

8.	COMMITMENTS

Operating Leases

On December 1^st, 2016, the Company entered into a one-year, renewable lease for combined warehouse and office space. The lease was renewed in January 2018 for an additional one-year term. The monthly lease payment is $2,247.

The Company rents production equipment from its majority member. The leases have five-year terms and are renewable. The start dates and monthly rents are:

	Lease start date	Monthly rent
Equipment lease #1	January 1, 2016	$	150
Equipment lease #2	July 1, 2017		100
Equipment lease #3	November 1, 2017		100

Future minimum annual lease obligations on long term operating leases are:

Twelve months ending
June 30, 2019	$	4,200
June 30, 2020		4,200
June 30, 2021		3,300
June 30, 2022		2,400
June 30, 2023		400

Anutra Corporation and Subsidiary

Notes to the Unaudited Consolidated Financial Statements

The Company has an informal agreement for refrigerated storage with an unrelated party.

Rent expense for the six months ended June 30, 2018 and 2017 was $14,085 and $13,572, respectively included under operating expenses and $2,247 and $963, respectively included in cost of goods sold.

Patent License Agreement

On February 27, 2018, the Company entered into a Patent License agreement (the “License”) with its majority shareholder (“Licensor”). The License is effective for the duration of the patent in exchange for payments of $1,000,000 per year. Payment can be made in cash or stock. The terms of the License are controlled at the sole discretion of the Licensor.

Patent license fees for the six months ended June 30, 2018 were $400,000.

9.	RELATED PARTY TRANSACTIONS

The Company leases equipment from the majority shareholder. See disclosure under Commitments (Note 8).

The Company has a Patent Licensing Agreement with its majority shareholder. See disclosure under Commitments (Note 8).

The Company borrowed $40,000 from three board members. See disclosure under Notes Payable (Note 7).

On May 4, 2018, as a result of the reverse merger, the Company issued 14,597,760 shares of common stock, par value of $0.0001 per share, to an officer of the Company, and 2,888,640 shares of common stock to members of its Board of Directors.

10.

CONCENTRATIONS

The majority member holds patents on equipment and processes the Company uses to produce its products. The grain is currently processed by an unrelated company in Iowa.

Revenues for the six months ended June 30, 2018 and 2017 include sales from major customers. The following are sales to these customers:

	2018		2017
Customer A	$	30,226	$	35,093
Customer B		19,200		17,371
Customer C		-		51,130

Accounts receivable from the same customers were as follows:

	June 30,		December 31,
	2018		2017
Customer A	$	9,493	$	15,055
Customer B		11,232		-
Customer C		-		-

11.

SUBSEQUENT EVENTS

In preparing these consolidated financial statements the Company has evaluated events and transactions for potential recognition or disclosure through September 12, 2018, the date the consolidated financial statements were available to be issued.

12. GOING CONCERN

The Company has sustained operating losses of $582,526 during the six months ended June 30, 2018 and had an accumulated deficit of $476,993 as of June 30, 2018. These results are due primarily to the cost of taking the Company public and the accrual of the patent license fee. The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flows from operations and obtain additional capital from the sale of its equity.

The accompanying unaudited consolidated financial statements have been prepared assuming the Company will continue as a going concern. The above conditions raise substantial doubt about the Company’s ability to do so without raising additional capital. The unaudited 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 should the Company be unable to continue as a going concern.

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

~~Still Sound Acquisition~~The ~~Corporation~~following ~~was~~discussion ~~incorporated~~should onbe ~~December~~read 7,in ~~2016~~conjunction ~~under~~with ~~the~~our ~~laws~~audited offinancial ~~the~~statements ~~State~~and ofnotes ~~Delaware~~ to ~~engage~~our infinancial ~~any lawful corporate undertaking,~~statements ~~including,~~included ~~but~~elsewhere ~~not~~in ~~limited~~this ~~to, selected mergers and acquisitions~~report. OnThis ~~February~~discussion ~~19,~~contains ~~2018,~~forward-looking ~~the~~statements ~~Company~~that ~~filed~~involve arisks ~~Certificate~~and ofuncertainties. ~~Amendment~~Actual toresults ~~change~~could ~~its~~differ ~~name~~materially tofrom ~~Anutra~~those ~~Corporation.~~anticipated ~~The~~in ~~Company~~these isforward-looking astatements ~~blank~~as ~~check~~a ~~company~~result ~~and~~of ~~qualifies~~various asfactors ~~an “emerging growth company”~~discussed aselsewhere ~~defined~~ in ~~the~~this ~~Jumpstart Our Business Startups Act which became law in April, 2012~~report.

~~Since~~Certain information ~~inception~~included herein contains statements that may be considered forward-looking statements, such as statements relating to our anticipated revenues, gross margin and operating results, future performance and operations, plans for future expansion, capital spending, sources of liquidity, and financing sources. This forward-looking information involves important risks and uncertainties that could significantly affect anticipated results in the future, and accordingly, such results may differ from those expressed in any forward-looking statements made herein. These risks and uncertainties include those relating to our liquidity requirements, the continued growth of the Company’s industry, the success of our product development, marketing and sales activities, ~~operations~~vigorous competition in the Natural Foods Industry, dependence on existing management, leverage and debt service (including sensitivity to ~~March~~fluctuations 31in interest rates), ~~2018~~domestic ~~include~~or ~~issuing~~global ~~shares~~economic conditions, the inherent uncertainty and costs of ~~common~~prolonged ~~stock~~arbitration or litigation, and changes in federal or state tax laws or the administration of such laws.

~~The Company has no operations~~Overview ~~nor does it currently engage in any business activities generating revenues. The Company’s original principal business objective was to achieve a business combination with a target company.~~

OnThese ~~May~~numbers 4,are ~~2018~~reflective of anAnutra ~~Acquisition Agreement~~Super ~~was~~Grain ~~entered~~being ~~into~~a toresearch ~~acquire~~and ~~100%~~development company and investing in taking the company public. As of June 30, 2018, the ~~ownership~~Company ~~units~~had shareholders’ deficiency of ~~Anutra~~$476,993, ~~Super~~and ~~Grain~~a ~~LLC~~cash ~~(“ASG”)~~balance of $46,608. ~~See~~During ~~Form~~the ~~8-K~~six ~~filed on~~months ~~May~~ended 7,June 30, 2018, ~~for~~the ~~additional~~Company ~~information~~had a net loss of $582,526.

~~As of March 31, 2018 the~~Results ~~Company had not generated revenues and had no income or cash flows from operations since inception. The Company sustained net operating losses~~ of ~~$594 and $789 for the three months ended March 31, 2018 and 2017 respectively; and had accumulated deficits of $5,445 and $4,851 as of March 31, 2018 and December 31, 2017, respectively.~~Operations

~~The~~During ~~Company’s~~the ~~previous~~six months ~~independent~~ended ~~auditors~~June ~~have~~30, ~~issued~~2018, athe ~~report~~Company ~~raising~~posted ~~substantial~~revenues ~~doubt~~of ~~about~~$74,466, ~~the~~cost ~~Company’s~~of ~~ability~~goods tosold ~~continue~~of as$39,464, asales ~~going~~and ~~concern. At~~marketing ~~present~~expenses of $17,611, general ~~the~~and ~~Company~~administrative ~~has~~expenses noof ~~operations~~$590,405, interest expense of $9,512, and ~~the~~net ~~continuation~~loss of ~~the~~$582,526. ~~Company~~The aspatent alicense ~~going~~fee ~~concern~~of $400,000 is ~~dependent~~included ~~upon~~in ~~financial~~general ~~support~~and administrative expenses and is a significant component of the net loss. In contrast, during ~~from~~the ~~its~~six ~~stockholders~~months ended June 30, ~~its~~2017, ~~ability~~the toCompany ~~obtain~~posted ~~necessary~~revenues ~~equity~~of ~~financing~~$116,509, tocost ~~continue~~of ~~operations~~goods ~~and/or~~sold toof ~~successfully~~$47,639, ~~operate~~sales asand marketing ~~ASG~~expenses asof ~~described~~$3,882, ~~above~~general and administrative expenses of $43,457, retained customer deposit of $48,531, and net income of $70,062.

~~Management~~During ~~will~~the ~~pay~~three ~~all~~months ~~expenses~~ended ~~incurred~~June by30, 2018, the Company ~~until~~posted arevenues ~~change~~of $33,166, cost of goods sold of $13,159, sales and marketing expenses of $3,881, general and administrative expenses of $497,887, interest expense of $4,968, and net loss of $486,729. The patent license fee of $400,000 is included in ~~control~~general and administrative expenses and is ~~effected~~a significant component of the net loss. ~~There~~In iscontrast, noduring the ~~expectation~~three months ended June 30, 2017, the Company posted revenues of ~~repayment~~$30,335, ~~for~~cost ~~such~~of goods sold of $17,658, sales and marketing expenses of $1,452, general and administrative expenses of $21,103, retained customer deposit of $48,531, and net income of $38,653.

~~The president of the Company~~Liquidity isand ~~the~~Capital ~~managing member of ASG, the target in the business combination that was consummated on May 4, 2018. Form 8-K file on May 7, 2018 is hereby incorporated by reference.~~Resources

~~ASG produces and sells~~As ~~products~~of ~~made~~June ~~with~~30, ~~a new cultivar of grain~~2018, ~~marketed as “ANUTRA® Grain”. ANUTRA® Grain products are sold as food and nutritional supplements. We believe it is~~ the ~~highest~~Company ~~and~~had ~~safest~~cash ~~natural~~available ~~source~~ of ~~Omega-3’s~~$46, ~~antioxidants, fiber, complete protein, and other important phyto-nutrients~~608.

The Company borrowed $40,000 from three board members and $111,500 from 11 individuals in 2017, plus $50,000 from an individual in 2018. The note repayment terms include 10% annualized interest rate in addition to shares of the Company. As the issuance of shares upon the public offering is uncertain and the fair value is undeterminable no value has been recorded for these shares as of June 30, 2018. With the exception of one note for $50,000 which has a specified due date of December 31, 2018, these notes have no specified repayment date. However, they are due from the proceeds of the public offering, if and when it occurs.

In addition to revenues generated from sales, the Chief Executive Officer plans to continue to fund the Company’s operations, if needed, during the next 12 months or until the Company can generate an ongoing source of capital sufficient to independently continue growing its operations.

There is no assurance that the Company’s activities will generate sufficient revenues to sustain its operations without additional capital, or if additional capital is needed, that such funds, if available, will be obtainable on terms satisfactory to the Company. Accordingly, given the Company’s limited cash on hand, there is substantial doubt that the Company will be able to implement its business plans and proposed operations unless it obtains additional financing or otherwise is able to generate revenues and profits. The Company may raise additional capital through additional sales of debt or equity, obtain loan financing or develop and consummate other alternative financial plans.

Discussion of Financial Position at June 30, 2018 compared to December 31, 2017

During the six months ended June 30, 2018, the Company incurred a net loss of $582,526 due to the cost of becoming a public company and the cost of the patent license fee which went into effect February 28, 2018. This has negatively affected the Company’s financial position as reflected on the consolidated balance sheet with a decrease in available cash of $47,770, an increase in accounts payable and accrued expenses of $19,391, an increase in patent license fee payable to a related party of $366,802, and an increase in notes payable of $50,000.

Management expects the negative trend to continue in the short term as it adds marketing focus to larger industrial food production users in conjunction with retail and on-line strategies.

Discussion of Six Months ended June 30, 2018 compared to Six Months ended June 30, 2017

During the six months ended June 30, 2018, the Company posted revenues of $74,466. In contrast, during the six months ended June 30, 2017, the Company posted revenues of $116,509 and a retained customer deposit of $48,531. The decrease in revenues resulted primarily from a product set reorganization, not reduction of demand, of one of the Company’s major customers.

During the six months ended June 30, 2018, the Company posted cost of goods sold of $39,464, sales and marketing expenses of $17,611, general and administrative expenses of $590,405, and interest expense of $9,512. In contrast, during the six months ended June 30, 2017, the Company posted cost of goods sold of $47,639, sales and marketing expenses of $3,882 and general and administrative expenses of $43,457. The increase in expenses was related to the shift from R&D to the commercialization of the Company’s products, the costs of becoming a public company, and the patent license fee.

Net loss for the six months ended June 30, 2018 was $582,526, as compared to net income of $70,062 for the six months ended June 30, 2017. The decrease in net income is attributable to decreased revenues resulting from a product set reorganization, not reduction of demand, of one of the Company’s major customers and increases in operating costs related to the shift in focus towards the commercialization of the Company’s products, the costs of becoming a public company, and the patent license fee.

During the six months ended June 30, 2018, the Company used cash in operating activities of $97,770. During such period, the Company also generated cash from financing activities of $50,000. In contrast, during the six months ended June 30, 2017, the Company generated cash from operating activities of $40,310. During such period, the Company also used cash in investing activities of $650 and in financing activities of $52,091.

Discussion of Three Months ended June 30, 2018 compared to Three Months ended June 30, 2017

During the three months ended June 30, 2018, the Company posted revenues of $33,166. In contrast, during the three months ended June 30, 2017, the Company posted revenues of $30,335 and a retained customer deposit of $48,531.

During the three months ended June 30, 2018, the Company posted cost of goods sold of $13,159, sales and marketing expenses of $3,881, general and administrative expenses of $497,887, and interest expense of $4,968. In contrast, during the three months ended June 30, 2017, the Company posted cost of goods sold of $17,658, sales and marketing expenses of $1,452 and general and administrative expenses of $21,103. The increase in expenses was related to the shift from R&D to the commercialization of the Company’s products, and the costs of becoming a public company, and the patent license fee.

Net loss for the three months ended June 30, 2018 was $486,729, as compared to net income of $38,653 for the three months ended June 30, 2017. The decrease in net income is due to increases in operating costs related to the shift in focus towards the commercialization of the Company’s products, becoming a public company, and the patent license fee.

Off-Balance Sheet Arrangements

The Company has no off-balance sheet arrangements.

Equipment Financing

The Company has the following existing equipment financing arrangements:

On January 1, 2016, Anutra Super Grain, LLC (“ASG”) entered into an Equipment Operating Lease Agreement with Angelo Morini (“Mr. Morini”), an officer and member of ASG, pursuant to which ASG leased certain equipment from Mr. Morini described as “Grinder, Shrink Wrap & Label Stamping Machines” in exchange for 60 payments of $150 due on a monthly basis. The agreement shall expire on December 31, 2020 unless terminated prior to the end of the lease term.

On July 1, 2017, ASG entered into an Equipment Operating Lease Agreement with Angelo Morini, an officer and member of ASG (“Mr. Morini”), pursuant to which ASG leased certain equipment from Mr. Morini described as “Auto Labeler” in exchange for 60 payments of $100 due on a monthly basis. The agreement shall expire on June 1, 2022 unless terminated prior to the end of the lease term.

On November 1, 2017, ASG entered into an Equipment Operating Lease Agreement with Angelo Morini, an officer and member of ASG (“Mr. Morini”), pursuant to which ASG leased certain equipment from Mr. Morini described as “All Fill Machine” in exchange for 60 payments of $100 due on a monthly basis. The agreement shall expire on October 1, 2022 unless terminated prior to the end of the lease term.

Source of Revenues

The Company earns revenue from selling its food products.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Information not required to be file by smaller reporting companies.

ITEM 4. CONTROLS AND PROCEDURES

Pursuant to Rules adopted by the Securities and Exchange Commission, the Company carried out an evaluation of the effectiveness of the design and operation of its disclosure controls and procedures pursuant to Exchange Act Rules. This evaluation was done as of the end of the period covered by this report under the supervision and with the participation of the Company’s principal executive officer (who is also the principal financial officer).

Based upon that evaluation, the principal executive and financial officer believes that the Company’s disclosure controls and procedures are effective in gathering, analyzing and disclosing information needed to ensure that the information required to be disclosed by the Company in its periodic reports is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Controls

There was no change in the Company’s internal control over financial reporting that was identified in connection with such evaluation that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

8 15

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

There are no legal proceedings against the Company and the Company is unaware of such proceedings contemplated against it.

ITEM 1A. RISK FACTORS

Information not required to be filed by smaller reporting companies.

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

During the period ended ~~March~~ 31June 30, 2018, the Company issued 619,~~000~~473,~~000~~400 common shares pursuant to Section 4(2) of the Securities Act of 1933 at par to consummate the reverse merger as ~~follows:~~reported on Form 8-K filed May 7, 2018.

The Company issued the following shares of its common stock:

Date	Name	Number of Shares
March 15, 2018	Angelo S. Morini		6,000,000
May 4, 2018	Angelo S. Morini	14,597,760
May 4, 2018	Minority owners of Anutra Super Grain LLC and others	4,875,640

The Company cancelled the following shares in preparation for a change in control:

Date	Name	Number of Shares
March 14, 2018	James Cassidy		9,750,000
March 14, 2018	James McKillop		9,750,000

ITEM 3. DEFAULTS UPON SENIOR SECURITIED

Not applicable.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable

ITEM 5. OTHER INFORMATION

(a)

Form 8-K filed on May 7, 2018 is hereby incorporated by reference.

(b) ~~Item~~ ~~407~~Form ~~(c)(3)~~8-K/A offiled ~~Regulation~~on ~~S-K:~~August 24, 2018 is hereby incorporated by reference.

During the quarter covered by this Report, there have not been any material changes to the procedures by which security holders may recommend nominees to the Board of Directors.

ITEM 6. EXHIBITS

3.1	Articles of incorporation of Anutra Corporation. Form 8-K filed on February 22, 2018 is hereby incorporated by reference.
31	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act, as amended
32	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Schema Document
101.CAL	XBRL Taxonomy Calculation Linkbase Document
101.DEF	XBRL Taxonomy Definition Linkbase Document
101.LAB	XBRL Taxonomy Label Linkbase Document
101.PRE	XBRL Taxonomy Presentation Linkbase Document

10 16

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.

	ANUTRA CORPORATION

	By:	/s/ Angelo S. Morini
		Chief Executive Officer and Chief Financial Officer

Dated: ~~May~~September 2112, 2018

11 17

Filing Compare · Anutra Corp