7. Income Taxes

9 Months Ended

Jan. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

The reconciliation of income tax benefit (expenses) at the U.S. statutory rate of 34% for the period ended as follows:

	January 31,			April 30,
	2017			2017
Tax benefit (expenses) at U.S. statutory rate	$	1,424		$	4,342
Change in valuation allowance		(1,424	)		(4,342	)
Tax benefit (expenses), net	$	–		$	–

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets are as follows:

	At January,			At April 30,
	2017			2017
Net operating loss	$	6,336		$	4,342
Valuation allowance		(6,336	)		(4,342	)
Deferred tax assets, net	$	–		$	–

The Company has accumulated approximately $20,136 of net operating losses (“NOL”) carried forward to offset taxable income, if any, in future years which begin to expire in fiscal 2036. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.