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Statement of Cash Flows - USD ($)
12 Months Ended
Apr. 30, 2020
Apr. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss from continuing operations $ (1,129,252) $ (4,663,958)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Depreciation expense 1,218,587 1,093,832
Provision for obsolete inventories 113,155 999,548
Loss (gain) on disposition of property and equipment 19,842 (23,065)
Recovery of bad debt reserve 0 (329)
Stock issued for employees' compensation 0 715,553
Accounts receivable and notes receivable 245,898 (148,347)
Accounts receivable - related party (672,440) (51,581)
Inventories (1,542,338) (2,164,379)
Prepaid expenses and other current assets 807,924 (318,519)
Accounts payable and accrued expenses 2,735,478 (1,274,960)
Taxes payable 147,574 (53,087)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES FROM CONTINUING OPERATIONS 1,944,428 (5,889,292)
Net loss (1,382,683) (4,908,360)
Loss from discontinued operations (253,431) (244,402)
NET CASH PROVIDED BY OPERATING ACTIVITIES FROM DISCONTINUED OPERATION 214,123 444,606
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 2,158,551 (5,444,686)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Proceed from disposal of discontinued operations 1,143,380 0
Purchases of property and equipment (1,774,962) (2,360,145)
Proceed from disposal of equipment 5,059 3,260
NET CASH USED IN INVESTING ACTIVITIES FROM CONTINUING OPERATIONS (626,523) (2,356,885)
NET CASH USED IN INVESTING ACTIVITIES FROM DISCONTINUED OPERATION 0 (72,700)
NET CASH USED IN INVESTING ACTIVITIES (626,523) (2,429,585)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from loans 943,288 5,868,928
Repayment of short term loans (514,521) (429,795)
Advance from related parties 7,977,435 4,564,183
Repayment of related party advances (9,043,962) (984,472)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES FROM CONTINUING OPERATIONS (637,760) 9,018,844
NET CASH USED IN FINANCING ACTIVITIES FROM DISCONTINUED OPERATION 0 (1,003,033)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (637,760) 8,015,811
EFFECT OF EXCHANGE RATE ON CASH (50,548) 76,742
NET INCREASE IN CASH 843,721 218,282
Cash and Cash Equivalents, at Carrying Value, Beginning Balance 294,199 75,917
Cash and Cash Equivalents, at Carrying Value, Ending Balance 1,137,920 294,199
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:    
Cash paid for interest 197,889 146,689
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Property and equipment acquired on credit as payable 9,661 263,041
Accrued interest converted into debt 260,239 1,347,067
Accrued interest payable to related parties 15,864 15,900
Liabilities assumed in connection with sale of discontinued operations 3,558,770 0
Liability converted to additional paid-in capital $ 10,126,121 $ 0