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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended
Jan. 31, 2022
Jan. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (4,203,383) $ (3,475,124)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities    
Depreciation and amortization expenses 1,121,490 976,095
Loss on disposition of property and equipment 388,228 0
Provisions for obsolete inventories 854,866 664,772
Changes in operating assets and liabilities    
Accounts receivable (865,032) 727,168
Accounts receivable - related party 0 172,894
Inventories 3,387,206 (806,358)
Prepaid expenses and other current assets (4,593,555) (13,638)
Accounts payable and accrued expenses 2,152,539 79,530
Taxes payable 444,493 137,303
NET CASH USED IN OPERATING ACTIVITIES (1,313,148) (1,537,358)
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceed from disposal of equipment 8,060 0
Purchases of property and equipment (322,015) (528,708)
Purchases of land use rights (2,064,156)  
NET CASH USED IN INVESTING ACTIVITIES (2,378,111) (528,708)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from short term loans 1,094,524 20,555
Repayment of short term loans 0 (911,747)
Advance from related parties 6,162,053 10,413,224
Repayment of related party advances (4,007,863) (8,414,263)
NET CASH PROVIDED BY FINANCING ACTIVITIES 3,248,714 1,107,768
EFFECT OF EXCHANGE RATE ON CASH 19,761 45,849
NET DECREASE IN CASH (422,784) (912,449)
Cash at the beginning of period 1,565,829 1,137,920
Cash at the end of period 1,143,045 225,471
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION    
Cash paid for income taxes 0 0
Cash paid for interest 4,905 17,408
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Property and equipment acquired on credit as payable 85,630 232,100
Accrued interest payable to related party $ 171,944 $ 14,199