| Significant Accounting Policies (Policies) | 3 Months Ended |
| Jul. 31, 2018 |
| Accounting Policies [Abstract] | |
| Basis of presentation | Basis
of presentation The
condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for
interim financial information, the instructions to Form 10-Q and Article 8 of Regulation S-X. They do not include all of the information
and notes required by generally accepted accounting principles for complete financial statements. The interim financial information
should be read in conjunction with the Financial Statements and the notes thereto included in the Company’s Annual Report
on Form 10-K for the year ended April 30, 2018, filed with the SEC on August 6, 2018. In
the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair presentation
of the Company’s consolidated financial position as of July 31, 2018, its consolidated results of operations for the three
months ended July 31, 2018 and cash flows for the three months ended July 31, 2018, as applicable, have been made. Operating results
for the three months period ended July 31, 2018 are not necessarily indicative of the operating results that may be expected for
the year ending April 30, 2019 or any future periods. |
| Principles of consolidation | Principles
of consolidation The consolidated financial statements
include the accounts of the Company and its wholly-owned subsidiaries, Eternity BC until the date of sale August 23, 2017. The
consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Trillion Enterprises and
HK Trillion since October 16, 2017 and include Guizhou Tongren since December 13, 2017. All significant intercompany balances
and transactions have been eliminated in consolidation. |
| Use of estimates | Use
of estimates The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect
the amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates. |
| Cash and cash equivalents | Cash
and cash equivalents Cash
and cash equivalents include highly liquid investments with original maturities of three months or less. |
| Operating leases | Operating
leases Leases
where substantially all the risks and rewards of ownership of the assets remain with the lessor are accounted for as operating
leases. Rental payments and the acquisition cost for the operating leases are charged to the consolidated statements of operations
and comprehensive loss on a straight-line basis over the lease periods. |
| Construction in process | Construction
in process Construction
in process is reported at cost and not subject to depreciation until placed in service. |
| Share-based compensation | Share-based
compensation The
Company grants share options and restricted shares to some non-employee consultants. Awards granted to non-employees are
measured at fair value at the earlier of the commitment date or the date the services are completed, and are recognized using
graded vesting method over the period the service is provided. Black-Scholes
pricing models are adopted to measure the value of awards at each grant date or measurement date. The determination of fair value
is affected by the share price as well as assumptions relating to a number of complex and subjective variables, including but
not limited to the expected share price volatility, actual and projected non-employee share option exercise behavior,
risk-free interest rates and expected dividends. |
| Foreign currency translation | Foreign
currency translation The
Company’s functional and presentational currency is the U.S. dollar. All transactions initiated in other currencies are
translated into the reporting currency in accordance with ASC 830, “Foreign Currency Matters” as follows:
i) Assets and liabilities
at the rate of exchange in effect at the balance sheet date;
ii) Revenue and expense
items at average exchange rate during the period; and
iii) Equity amounts are
translated at historical exchange rates, except for changes in accumulated deficit during the period which is the result of
income statement translation process Gains
and losses on translation are included in other comprehensive income (loss) in shareholders’ equity (deficiency) for the
period. The
exchange rates used to translate amounts in RMB into U.S. Dollars for the purposes of preparing the consolidated financial statements
were as follows:
July 31, April 30,
(Unaudited)
Balance sheet items, except for equity accounts 0.1466 0.1579
Three months ended July 31,
(Unaudited)
Items in the statements of operations and comprehensive loss 0.1534 The
exchange rates used to translate amounts in CAD into U.S. Dollars for the purposes of preparing the consolidated financial statements
were as follows:
Three months ended July 31,
(Unaudited)
Items in the statements of operations and comprehensive loss 0.7770 |
| Fair value | Fair
value The carrying value of the Company’s financial instruments approximate
their fair values because of the short-term maturity of these financial instruments. |
| Interest rate risk | Interest
rate risk The
company is not exposed to significant interest rate risk due to the short-term maturity of its monetary assets and liabilities. |
| Credit risk | Credit
risk Credit
risk is the risk of loss associated with a counterparty’s inability to fulfill its payment obligations. The Company’s
credit risk is primarily attributable to cash, advanced payments and prepaid expenses. Management believes that the credit risk
with respect to financial instruments included in cash, and advanced payments and prepaid expenses is remote. |
| Currency risk | Currency
risk The
Company’s operating expenses are primarily incurred in Renminbi (“RMB”) after the acquisition of Guizhou Tongren.
Fluctuation of the Renminbi in relation to the United States dollar will have an impact upon the profitability of the Company
and may also have an effect on the value of the Company’s assets. The Company has not entered into any agreements or purchased
any instruments to hedge possible currency risk. At July 31, 2018, 1 United States dollar was equal to 6.8195 Renminbi. |
| Basic and diluted net income/(loss) per share | Basic
and diluted net income/(loss) per share The
Company computes net income/(loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation
of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by
dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares outstanding (denominator)
during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury
stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price
for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants.
Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. For the three months ended July 31, 2018
and 2017, the diluted loss per share calculation for continuing and discontinued operations did not include warrants to purchase
up to 2,000,000 shares of the Company’s common stock, because their effect was anti-dilutive, as the Company incurred a
loss for the periods. As at July 31, 2018 there were outstanding warrants totaling 2,000,000 common shares (Notes 12). |
| Income taxes | Income
taxes The Company’s income tax expense, deferred tax assets and
liabilities and reserves for unrecognized tax benefits reflect management’s best assessment of estimated future taxes
to be paid. The Company is subject to income taxes in the U.S., Canada, and China jurisdictions.
Significant judgments and estimates by management are required in determining the consolidated income tax expense
assessment. Deferred
income taxes are reported for timing differences between items of income or expense reported in the financial statements and those
reported for income tax purposes in accordance with ASC 740, “Income Taxes”, which requires the use of the asset/liability
method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable
to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases,
and for tax losses and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected
to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company
provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when
realization is more likely than not. The
calculation of the Company’s tax liabilities involves dealing with uncertainties in the application of complex tax laws
and regulations in a multitude of jurisdictions across its global operations. Changes in tax laws and rates could also affect
recorded deferred tax assets and liabilities in the future. Except as noted below, management is not aware of any such changes
that would have a material effect on the Company’s results of operations, cash flows or financial position. A
tax benefit from an uncertain tax position may only be recognized when it is more likely than not that the position will be sustained
upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. The
Company adjusts its tax liabilities when its judgment changes as a result of the evaluation of new information not previously
available. Due to the complexity of some of these uncertainties, the ultimate resolution may result in a payment that is materially
different from its current estimate of the tax liabilities. These differences will be reflected as increases or decreases to income
tax expense in the period in which they are determined. On December 22, 2017, the 2017 Tax
Act (the “Act”) was passed in the United States. Due to the significant complexity of the Act, the Securities Exchange
Commission has issued Staff Accounting Bulletin 118 (“SAB 118”) to provide companies additional time to analyze and
report the effects of tax reform. Under SAB 118, companies are required to record those items where analysis is complete, include
reasonable estimates and label them as provisional where analysis is incomplete, and if reasonable estimates cannot be made, record
items under the previous tax law. Companies are required to have their analysis completed within one year. We have not completed
our analysis for the tax effects related to the Act; however, we have made a reasonable estimate and have recorded income tax
expenses associated with our gain on discontinued operations and dispositions and the income tax benefit from our continuing operating
loss accordingly. Future adjustments will be recorded through current tax expense in the fiscal year of 2019 in which the analysis
is completed. |
| Comprehensive loss | Comprehensive
loss ASC
220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive loss and its components
in the financial statements. As at July 31, 2018, the Company has items that represent a comprehensive income/(loss) and, therefore,
has included a schedule of comprehensive loss in the financial statements. |
| Related parties | Related
parties Parties
are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant
influence over the other party in making financial and operating decisions. Parties are also considered to be related if they
are subject to common control or significant influence, such as a family member or relative, stockholder, or a related corporation. |
| Segments of an enterprise and related information | Segments
of an enterprise and related information ASC
280, “Segment Reporting” establishes guidance for the way that public companies report information about operating
segments in annual financial statements and requires reporting of selected information about operating segments in interim financial
statements issued to the public. It also establishes standards for disclosures regarding products and services, geographic areas
and major customers. ASC 280 defines operating segments as components of a company about which separate financial information
is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing
performance. The Company has evaluated ASC 280 and believes it has only one operating segment at this time. |
| Discontinued operation | Discontinued
operation A
discontinued operation may include a component of an entity or a group of components, a business. Disposal of a component or group
of components should be reported in discontinued operations if the disposal represents a strategic shift that has, or will have
a major effect on the entity’s operations and financial results. Examples of a strategic shift that has (or will have) a
major effect on an entity’s operations and financial results could include a disposal of a major geographical area, a major
line of business, a major equity method investment, or other major parts of an entity. The results of operations of a discontinued
operation that has either been disposed of or classified as held for sale should be presented on the face of the statement in
which net income is reported. Any gain or loss on the disposal or on classification as held for sale may be disclosed on the face
of the statement and in a note to the financial statements. |
| Recently Enacted Accounting Standards | Recently
Enacted Accounting Standards The
company does not expect the adoption of any recent accounting standards to have a material impact on its financial statements. |
