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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Jul. 31, 2024
Jul. 31, 2023
Cash flows from operating activities:    
Net loss $ (55,211) $ (24,247)
Adjustment to reconcile net loss used in operating activities:    
Share-based compensation 750 0
Changes in operating assets and liabilities:    
Inventories (80,590) 0
Advances to vendors (379,392) 0
Other current assets 588 0
Accounts payable and accrued liabilities 6,500 (1,900)
Other current liabilities (6,443) 0
Income tax payable 9,797 0
Net cash used in operating activities (504,001) (26,147)
Cash flows from financing activities:    
Proceed from a related party 52,600 137
Proceed from a director 0 17,282
Net cash provided by financing activities 52,600 17,419
Net change in cash (451,401) (8,728)
Cash, beginning of period 593,036 8,728
Cash, end of period 141,635 0
SUPPLEMENTAL CASH FLOW INFORMATION:    
Interest paid 0 0
Income taxes paid $ 0 $ 0