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Statement of Cash Flows - USD ($)
3 Months Ended
Jul. 31, 2020
Jul. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (1,055,827) $ (383,235)
Loss from discontinued operations 0 (253,431)
Net loss from continuing operations (1,055,827) (129,804)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Depreciation expense 304,440 270,988
Loss on disposition of property and equipment 0 20,076
Accounts receivable and notes receivable 595,967 (233,798)
Accounts receivable - related party 1,217,425 (89,839)
Inventories (189,149) (935,078)
Prepaid expenses and other current assets (290,138) (820,060)
Accounts payable and accrued expenses 2,229,074 2,651,845
Taxes payable (64,602) (23,053)
NET CASH PROVIDED BY OPERATING ACTIVITIES FROM CONTINUING OPERATIONS 2,747,190 711,277
NET CASH PROVIDED BY DISCONTINUED OPERATING ACTIVITIES FROM DISCONTINUED OPERATIONS 0 1,453
NET CASH PROVIDED BY OPERATING ACTIVITIES 2,747,190 712,731
CASH FLOWS FROM INVESTING ACTIVITIES:    
Proceed from disposal of discontinued operations   726,839
Purchases of property and equipment (137,776) (665,210)
Proceed from disposal of equipment 0 5,815
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES FROM CONTINUING OPERATIONS (137,776) 67,444
NET CASH USED IN INVESTING ACTIVITIES FROM DISCONTINUED OPERATIONS 0 0
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES (137,776) 67,444
CASH FLOWS FROM FINANCING ACTIVITIES:    
Repayment of short term loans (666,667) 0
Advance from related parties 3,055,118 663,686
Repayment of related party advances (5,268,237) (947,046)
NET CASH USED IN FINANCING ACTIVITIES FROM CONTINUING OPERATIONS (2,879,786) (283,360)
NET CASH USED IN FINANCING ACTIVITIES FROM DISCONTINUED OPERATIONS 0 (1,453)
NET CASH USED IN FINANCING ACTIVITIES (2,879,786) (284,813)
EFFECT OF EXCHANGE RATE ON CASH 8,084 (4,177)
NET (DECREASE) INCREASE IN CASH (262,288) 491,184
Cash and Cash Equivalents, at Carrying Value, Beginning Balance 1,137,920 294,199
Cash and Cash Equivalents, at Carrying Value, Ending Balance 875,632 785,383
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest 16,782 31,329
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Property and equipment acquired on credit as payable 1,362 74,989
Accrued interest payable to related parties 4,356 27,978
Liabilities assumed in connection with sale of discontinued operations $ 0 $ 3,619,660