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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Jul. 31, 2021
Jul. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (750,117) $ (1,055,827)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Depreciation expense 384,261 304,440
Loss on disposition of property and equipment 394,967 0
Provisions for obsolete inventories 187,704 0
Changes in operating assets and liabilities:    
Accounts receivable and notes receivable (338,982) 595,967
Accounts receivable - related party (952,712) 1,217,425
Inventories 808,811 (189,149)
Prepaid expenses and other current assets (1,435,530) (290,138)
Accounts payable and accrued expenses (128,715) 2,229,074
Taxes payable (704) (64,602)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES (1,831,017) 2,747,190
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (584) (137,776)
Purchases of land use rights (2,057,268) 0
NET CASH USED IN INVESTING ACTIVITIES (2,057,852) (137,776)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from short term loans 1,194,966 0
Repayment of short term loans 0 (666,667)
Advance from related parties 5,265,725 3,055,118
Repayment of related party advances (3,476,199) (5,268,237)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 2,984,492 (2,879,786)
EFFECT OF EXCHANGE RATE ON CASH 8,980 8,084
NET DECREASE IN CASH (895,397) (262,288)
Cash at the beginning of period 1,565,829 1,137,920
Cash at the end of period 670,432 875,632
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest 0 16,782
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Property and equipment acquired on credit as payable 0 1,362
Accrued interest payable to related party $ 5,254 $ 4,356