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Statement of Cash Flows - USD ($)
9 Months Ended
Jan. 31, 2020
Jan. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (1,373,216) $ (3,314,410)
Loss from discontinued operations (253,431) (122,686)
Net loss from continuing operations (1,119,785) (3,191,724)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Depreciation expense 901,684 824,360
Loss on disposition of property and equipment 49,476 0
Stock issued for employees' compensation 0 715,553
Accounts receivable and notes receivable 1,558,140 317,184
Accounts receivable - related party (237,913) 148,367
Inventories (1,165,364) (1,325,510)
Prepaid expenses and other current assets 99,101 (1,275,165)
Accounts payable and accrued expenses 1,113,308 (2,680,623)
Taxes payable 47,704 (79,249)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES FROM CONTINUING OPERATIONS 1,246,351 (6,546,807)
NET CASH (USED IN) DISCONTINUED OPERATING ACTIVITIES FROM DISCONTINUED OPERATIOIN (340,629) (143,019)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 905,722 (6,689,826)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Proceed from disposal of discontinued operations 1,145,180 0
Purchases of property and equipment (1,389,304) (692,593)
Proceed from disposal of equipment 30,474 0
NET CASH (USED IN) INVESTING ACTIVITIES FROM CONTINUING OPERATIONS (213,650) (692,593)
NET CASH (USED IN) INVESTING ACTIVITIES FROM DISCONTINUED OPERATIOIN 0 (23,595)
NET CASH (USED IN) INVESTING ACTIVITIES (213,650) (716,188)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from loans 429,443 5,788,134
Repayment of short term loans 0 (429,299)
Advance from related parties 4,980,422 3,589,014
Repayment of related party advances (6,215,431) (666,121)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES FROM CONTINUING OPERATIONS (805,566) 8,281,728
NET CASH (USED IN) FINANCING ACTIVITIES FROM DISCONTINUED OPERATIOIN 0 (1,899,418)
NET CASH PROVIDED BY FINANCING ACTIVITIES (805,566) 6,382,310
EFFECT OF EXCHANGE RATE ON CASH (24,196) 57,639
NET (DECREASE) IN CASH (137,690) (966,065)
Cash and Cash Equivalents, at Carrying Value, Beginning Balance 294,199 75,917
Cash in discontinued operations at the beginning of year 0 1,024,831
Cash and Cash Equivalents, at Carrying Value, Ending Balance 156,509 134,683
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest 79,193 80,675
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Property and equipment acquired on credit as payable 62,767 1,587,468
Accrued interest converted into debt 127,330 144,761
Accrued interest payable to related parties 16,930 39,776
Liabilities assumed in connection with sale of discontinued operations $ 3,565,805 $ 0