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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Jul. 31, 2023
Jul. 31, 2022
Cash flows from operating activities    
Net loss $ (26,724) $ (570,387)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Depreciation and amortization expenses 67,236 141,498
Bad debt reversal (105,322)
Provision for inventory shrinkage reserve (3,237) 8,306
Loss on equity method investment 28,456
Changes in deferred taxes (1,759) (302)
Changes in operating assets and liabilities:    
Accounts receivable (76,974) (395,055)
Accounts receivable - related party 22,611 322,815
Inventories 111,174 68,533
Prepayments 463,423 667,654
Other receivables and other current assets 200,754 349,964
Accounts payable (154,894) 324,648
Accounts payable - related party 16,402 (535,552)
Accrued expenses and other payables (58,795) 69,432
Contract Liabilities (78,499) (58,774)
Operating lease liabilities 67,547 46,862
Taxes payables 120,665 18,081
Other long-term payables 4,477 61,913
Net cash provided by operating activities 596,541 519,636
Cash flows from investing activities    
Payments of equipment purchase (12,809)
Investment into Good Fortune Arcadia (1,440,000)
Net cash used in investing activities (1,452,809)
Cash flows from financing activities    
Proceeds from loans 7,363
Bank overdraft (281,940)
Repayments on loan payables (101,417)
Borrowings from related parties 482,120
Net cash provided by (used in) financing activities (101,417) 207,543
Net changes in cash and restricted cash (957,685) 727,179
Cash and restricted cash at the beginning of the period 2,570,867 972,431
Cash and restricted cash at the end of the period 1,613,182 1,699,610
Supplemental disclosure of cash and restricted cash    
Cash 1,612,081 1,698,509
Restricted cash 1,101 1,101
Total cash and restricted cash 1,613,182 1,699,610
Supplemental disclosure of cash flow information    
Cash paid for interest 35,814 7,635
Cash paid for income taxes $ 6,156