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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Jul. 31, 2022
Jul. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (194,151) $ (750,117)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities    
Depreciation and amortization expenses 332,528 384,261
Loss on disposition of property and equipment 4,636 394,967
Provisions for obsolete inventories 78,280 187,704
Changes in operating assets and liabilities    
Accounts receivable and notes receivable (2,430,673) (338,982)
Accounts receivable - related party 0 (952,712)
Inventories 245,575 808,811
Prepaid expenses and other current assets 492,718 (1,435,530)
Accounts payable and accrued expenses 2,248,780 (128,715)
Taxes payable 257,352 (704)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 1,035,045 (1,831,017)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchases of property and equipment (56,440) (584)
Purchases of land use rights 0 (2,057,268)
NET CASH USED IN INVESTING ACTIVITIES (56,440) (2,057,852)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from short term loans 0 1,194,966
Repayment of short term loans (348,763) 0
Advance from related parties 2,236 5,265,725
Repayment of related party advances (1,043) (3,476,199)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (347,570) 2,984,492
EFFECT OF EXCHANGE RATE ON CASH (9,446) 8,980
NET INCREASE IN CASH 621,589 (895,397)
Cash at the beginning of period 321,193 1,565,829
Cash at the end of period 942,782 670,432
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION    
Cash paid for income taxes 0 0
Cash paid for interest 4,256 0
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Property and equipment acquired on credit as payable 1,491 0
Accrued interest enrolled into debt 137,752 0
Accrued interest payable to related party $ 5,552 $ 5,254