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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Jan. 31, 2024
Jan. 31, 2023
Cash flows from operating activities    
Net (loss) income $ (470,802) $ 1,228,281
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:    
Depreciation and amortization expenses 274,476 312,549
Bad debt reversal (105,322)
Provision for inventory shrinkage reserve (1,088) 29,479
Investment loss 63,982
Changes in deferred taxes (6,135) (8,229)
Changes in operating assets and liabilities:    
Accounts receivable (440,985) (880,952)
Accounts receivable - related party (219,260) 85,981
Inventories (40,147) 242,560
Prepayments 1,065,243 703,023
Other receivables and other current assets 124,182 (238,475)
Security deposits 5,654
Accounts payable (1,451,371) (1,290,541)
Accounts payable - related party 128,599 94,193
Accrued expenses and other payables (9,454) (156,804)
Contract Liabilities (141,009) (127,138)
Operating lease liabilities 227,728 149,489
Taxes payables 108,247 192,391
Other long-term payables 5,677 22,764
Net cash (used in) provided by operating activities (887,439) 364,225
Cash flows from investing activities    
Payment for acquisition of subsidiary (2,500,000)
Payment for leasehold improvement of the supermarket (307,427)
Payments of equipment purchase (9,656) (24,185)
Payments of intangible assets purchase (2,950,000)
Loans repaid from third parties 4,410,270
Investment into TMA Liquor Inc (75,000)
Investment into HKGF Market of Arcadia, LLC (1,800,000)
Net cash (used in) provided by investing activities (5,142,083) 1,886,085
Cash flows from financing activities    
Bank overdraft (281,941)
Repayments on loan payables (297,510) (261,923)
Repayments to related parties (62,932)
Repayment of note payable (150,000)
Borrowings from related parties (34,600)
Net proceeds from issuance of common stock 13,313,892
Net cash provided by (used in) financing activities 12,866,382 (641,396)
Net changes in cash and restricted cash 6,836,860 1,608,914
Cash and restricted cash at the beginning of the period 2,570,867 972,431
Cash and restricted cash at the end of the period 9,407,727 2,581,345
Supplemental disclosure of cash and restricted cash    
Cash 9,406,626 2,580,244
Restricted cash 1,101 1,101
Total cash and restricted cash 9,407,727 2,581,345
Supplemental disclosure of cash flow information    
Cash paid for interest 81,369 29,577
Cash paid for income taxes $ 322,610 $ 8,481