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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Oct. 31, 2021
Oct. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (2,642,890) $ (1,714,278)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Depreciation and amortization expenses 736,823 626,560
Loss on disposition of property and equipment 386,687 0
Provisions for obsolete inventories 653,505 0
Changes in operating assets and liabilities:    
Accounts receivable and notes receivable 317,355 647,614
Accounts receivable - related party 0 1,677,074
Inventories 3,141,942 (1,679,993)
Prepaid expenses and other current assets (3,560,027) (320,653)
Accounts payable and accrued expenses (1,488,413) 1,074,321
Taxes payable 9,263 (88,526)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES (2,445,755) 222,119
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (150,258) (97,289)
Purchases of land use rights (2,055,960)  
NET CASH USED IN INVESTING ACTIVITIES (2,198,190) (97,289)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from short term loans 1,008,096 0
Repayment of short term loans 0 (678,362)
Advance from related parties 6,302,619 7,538,516
Repayment of related party advances (3,541,521) (7,755,243)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 3,769,194 (895,089)
EFFECT OF EXCHANGE RATE ON CASH 7,557 28,918
NET DECREASE IN CASH (867,194) (741,341)
Cash at the beginning of period 1,565,829 1,137,920
Cash at the end of period 698,635 396,579
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest 4,885 17,077
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Property and equipment acquired on credit as payable 30,773 244,896
Accrued interest payable to related party $ 171,944 $ 8,897