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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Apr. 30, 2025
Apr. 30, 2024
Cash flows from operating activities:    
Net income $ 850,746 $ 140,865
Adjustments to reconcile net income used in operating activities:    
Interest expense 4,506 0
Share-based compensation 2,000 1,000
Change in operating assets and liabilities:    
Inventories 88,626 (132,873)
Accounts receivable (1,266,951) 0
Advances to vendor 302,068 (460,870)
Other current assets 2,638 (6,079)
Accounts payable and accrued liabilities (5,190) 8,906
Other current liabilities (7,482) 8,302
Income tax payable 221,813 64,869
Net cash generated from (used in) operating activities 192,774 (375,880)
Cash flows from financing activities:    
Proceeds from private placement 0 957,051
(Repayment to) advances from related parties (3,000) 3,137
Net cash (used in) provided by financing activities (3,000) 960,188
NET CHANGE IN CASH 189,774 584,308
CASH, BEGINNING OF YEAR 593,036 8,728
CASH, END OF YEAR 782,810 593,036
SUPPLEMENTAL CASH FLOW INFORMATION:    
Interest paid 0 0
Income taxes paid 0 0
Non-cash investing and financing activities:    
Forgiveness of related party’s debt $ 0 $ 16,237