Gushen (GSHN) 10-Q 30 Jul 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jan. 31, 2021	Jul. 29, 2021
Document Information Line Items
Entity Registrant Name	Gushen, Inc
Document Type	10-Q
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding		29,018,750
Amendment Flag	false
Entity Central Index Key	0001639327
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jan. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity File Number	000-55666
Entity Incorporation, State or Country Code	NV
Entity Interactive Data Current	No

Unaudited Consolidated Balance

Unaudited Consolidated Balance Sheets - USD ($)	Jan. 31, 2021	Apr. 30, 2020
ASSETS
Total Assets
LIABILITIES & STOCKHOLDERS’ DEFICIT
Accounts payable and accrued liabilities	15,800	15,600
Notes payable -related party		16,534
Total current liabilities	15,800	32,134
Commitments and contingencies
Stockholders’ Equity
Preferred stock, par value $0.0001, 200,000,000 shares authorized, 30,000,000 shares issued and outstanding as of January 31, 2021 and 10,000,000 shares issued and outstanding as of April 30, 2020	3,000	1,000
Common stock, Par Value $0.0001, 600,000,000 shares authorized, 29,018,750 and 29,018,750 shares issued and outstanding as of January 31, 2021 and April 30, 2019, respectively	2,902	2,902
Additional paid in capital	164,263	122,948
Retained earnings (deficit)	(185,965)	(158,984)
Total Stockholders’ (Deficit)	(15,800)	(32,134)
Total Liabilities and Stockholders’ (Equity)

Unaudited Consolidated Balanc_2

Unaudited Consolidated Balance Sheets (Parentheticals) - $ / shares	Jan. 31, 2021	Apr. 30, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Preferred stock, shares issued	30,000,000	10,000,000
Preferred stock, shares outstanding	30,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	29,018,750	29,018,750
Common stock, shares outstanding	29,018,750	29,018,750

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Income Statement [Abstract]
Revenue
Operating Expenses:
Administrative expenses -related party	600		$ 26,981
Total operating expenses	600		26,981
(Loss) from operations	(600)		(26,981)
Other expense
Other (expense) net
Income (loss) before provision for income taxes	(600)		(26,981)
Provision for income taxes
Net (Loss)	$ (600)		$ (26,981)
Basic and diluted earnings(loss) per common share (in Dollars per share)	$ 0		$ 0
Weighted average number of shares outstanding (in Shares)	29,018,750	29,018,750	29,018,750	29,018,750

Unaudited Consolidated Statem_2

Unaudited Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Cash Flows From Operating Activities:
Net income (loss)	$ (26,981)
Adjustments to reconcile net income to net cash provided by (used for) operating activities
Accounts payable and accrued liabilities	200
Net cash provided by (used for) operating activities	(26,581)
Cash Flows From Investing Activities:
Net cash provided by (used for) investing activities
Cash Flows From Financing Activities:
Proceeds from related party loans	26,581
Net cash provided by (used for) financing activities	26,581
Net Increase (Decrease) In Cash
Cash At The Beginning Of The Period
Cash At The End Of The Period
Supplemental disclosure of cash flow information:
Cash paid for interest
Supplemental disclosure of cash flow information:
Liabilities assumed by shareholders as additional paid-in capital	23,315
Reduction of notes payable - related party as additional paid-in capital	$ 20,000

Unaudited Consolidated Statem_3

Unaudited Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Balance at Apr. 30, 2019		$ 2,902	$ 113,948	$ (132,450)	$ (15,600)
Balance (in Shares) at Apr. 30, 2019		29,018,750
Net loss
Balance at Jul. 31, 2019		$ 2,902	113,948	(132,450)	(15,600)
Balance (in Shares) at Jul. 31, 2019		29,018,750
Net loss
Balance at Oct. 31, 2019		$ 2,902	113,948	(132,450)	(15,600)
Balance (in Shares) at Oct. 31, 2019		29,018,750
Net loss
Balance at Jan. 31, 2020		$ 2,902	113,948	(132,450)	(15,600)
Balance (in Shares) at Jan. 31, 2020		29,018,750
Balance at Apr. 30, 2020	$ 1,000	$ 2,902	122,948	(158,984)	(32,134)
Balance (in Shares) at Apr. 30, 2020	10,000,000	29,018,750
Net loss				(2,000)	(2,000)
Balance at Jul. 31, 2020	$ 1,000	$ 2,902	122,948	(160,984)	(34,134)
Balance (in Shares) at Jul. 31, 2020	10,000,000	29,018,750
Net loss				(24,381)	(24,381)
Balance at Oct. 31, 2020	$ 1,000	$ 2,902	122,948	(185,365)	(58,515)
Balance (in Shares) at Oct. 31, 2020	10,000,000	29,018,750
Net loss				(600)	(600)
Liabilities assumed by shareholders			$ 23,315		$ 23,315
Issuance of preferred shares as reduction of notes payable – related party (in Shares)	2,000		18,000		20,000
Issuance of preferred shares as reduction of notes payable – related party (in Shares)	20,000,000
Balance at Jan. 31, 2021	$ 3,000	$ 2,902	$ 164,263	$ (185,965)	$ (15,800)
Balance (in Shares) at Jan. 31, 2021	30,000,000	29,018,750

Organization and Description of

Organization and Description of Business	9 Months Ended
	Jan. 31, 2021
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Gushen, Inc., a Nevada corporation ( “we”, “us” or “the Company”) was incorporated under the laws of the State of Nevada on March 9, 2015. Gushen, Inc. is a holding Company operating through its wholly-owned subsidiary, Gushen Holding Limited. Gushen Holding Limited was incorporated in Seychelles, and intended to operate in Malaysia. On August 5, 2016, the Company acquired a Hong Kong company, namely Gushen Credit Limited, with a money lender license registered according to Cap163 Money Lenders Ordinance of Hong Kong. Due to the competition and high rental expense in Hong Kong, on April 27, 2017, the Company decided to dispose of the asset for a consideration of $105,000 and ceased the business in Hong Kong. On April 28, 2017, the Company, through its subsidiary Gushen Holding Limited, sold two (2) ordinary shares of Gushen Credit Limited to a third party, representing 100% of ownership for a consideration of $0.26. The Company, with effect from April 28, 2017, ceased to carry on money lending business in Hong Kong. Gushen attempted to assist companies that are just getting off the ground and that are at an early stage of operations but will not rule out a business that is a little further along. The primary purpose behind focusing on companies at an early stage of development will be for Gushen to establish and nurture long-term lasting relationships with clients as they grow and develop. Gushen intended target companies located in Malaysia. During the period from November 2017 through March 2020, the Company was dormant. The Company’s accounting year-end is April 30. On March 27, 2020, as a result of the custodianship in Clark County, Nevada, Case Number: A-20-810740-B, Custodian Ventures, LLC was appointed custodian of Gushen Inc. David Lazar, a private investor is the managing member of Custodian Ventures, LLC. On March 27, 2020, the custodian appointed David Lazar, as the Company’s Chief Executive Officer, President, Secretary, Chief Financial Officer, Chief Executive Officer and Chairman of the Board of Directors. On December 9, 2020, Gushen Inc., Custodian Ventures LLC, (“Custodian”) and certain investors (“Purchasers”) entered into a Stock Purchase Agreement (the “SPA”), pursuant to which the Purchasers acquired 30 million shares of Series A preferred stock (the “Shares”), each convertible into 10 shares of common stock, from Custodian for an aggregate purchase price of $525,000. The transaction contemplated in the SPA closed on the same day (the “Closing”) subject to certain post-closing delivery as set forth in the SPA. In connection with the transaction, Mr. David Lazar, the President, CEO, Treasurer, CFO, Secretary, sole director of the board of the Company (the “Board”), resigned from all his positions with the Company. Simultaneously with the Closing, Mr. Pengfei Zhou was appointed as the Company’s Chief Executive Officer, Chief Financial Officer, President, Treasurer, Secretary and a director and chairman of the Board, effective upon the Closing of the transaction contemplated in the SPA. COVID-19 On March 11, 2020, the World Health Organization (“WHO”) declared the Covid-19 outbreak to be a global pandemic. In addition to the devastating effects on human life, the pandemic is having a negative ripple effect on the global economy, leading to disruptions and volatility in the global financial markets. Most US states and many countries have issued policies intended to stop or slow the further spread of the disease. Covid-19 and the U.S’s response to the pandemic are significantly affecting the economy. There are no comparable events that provide guidance as to the effect the Covid-19 pandemic may have, and, as a result, the ultimate effect of the pandemic is highly uncertain and subject to change. We do not yet know the full extent of the effects on the economy, the markets we serve, our business, or our operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Jan. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with the Financial Accounting Standards Board (“ FASB Codification GAAP Management’s Representation of Interim Financial Statements The accompanying unaudited consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the twelve months following the date of these financial statements. The Company has incurred significant operating losses since inception. As of January 31, 2021, the company had a working capital deficit of $15,800 and negative shareholders’ equity of $15,800. Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. The Company is currently being funded by Pengfei Zhou who is extending interest-free demand loans to the Company. Historically, the Company has raised capital through private placements, as an interim measure to finance working capital needs and may continue to raise additional capital through the sale of common stock or other securities and obtaining some short-term loans. The Company will be required to continue to so until its operations become profitable. Also, the Company has, in the past, paid for consulting services with its common stock to maximize working capital, and intends to continue this practice where feasible. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates. Revenue Recognition On October 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”). Results for reporting periods beginning after January 1, 2018, are presented under ASC 606. As of and for the year ended April 30, 2020, the financial statements were not impacted due to the application of Topic 606 because the Company had no revenues. Cash and cash equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. On January 31, 2021, and April 30, 2020, the Company’s cash equivalents totaled $-0- and $-0- respectively. Income taxes The Company accounts for income taxes under FASB ASC 740, ”Accounting for Income Taxes” ”Accounting for Uncertainty in Income Taxes” The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit. Stock-based Compensation The Company accounts for stock-based compensation using the fair value method following the guidance outlined in Section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service. Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. Recent Accounting Pronouncements Recently Adopted Accounting Standards Adoption of ASC Topic 606, “Revenue from Contracts with Customers” In May 2014, the Financial Accounting Standards Board (FASB) issued Topic 606, which supersedes the revenue recognition requirements in Topic 605. The Company adopted Topic 606 as of the inception date. Adoption of ASC Topic 842, “Leases” In February 2016, the FASB issued ASU 2016-12, Leases (ASC Topic 842), which amends the leases requirements in ASC Topic 840, Leases. The Company adopted ASC Topic 842 using the modified retrospective transition method effective the inception date. There was no cumulative effect of initially applying ASC Topic 842 that required an adjustment to the opening retained earnings on the adoption date. See Note 2 “Leases” above for further details. Accounting Pronouncements Issued But Not Yet Adopted Financial Instruments. In June 2016, the FASB issued Accounting Standards Update No. 2016-13,”Financial Instruments - Credit Losses (Topic 326)” (“ASU 2016-13”). ASU 2016-13 revises the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. Originally, ASU 2016-13 was effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. In November 2019, FASB issued ASU 2019-10, “Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842).” This ASU defers the effective date of ASU 2016-13 for public companies that are considered smaller reporting companies as defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard in the first quarter of fiscal 2023.The Company is currently evaluating the potential effects of adopting the provisions of ASU No. 2016-13 on its consolidated financial statements. Income Taxes. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which modifies and eliminates certain exceptions to the general principles of ASC 740, Income Taxes. This standard will be effective for King Eagle beginning September 30, 2021. We are currently evaluating the impact of the standard on our consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have material impact on the consolidated financial position, statements of operations and cash flows.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Jan. 31, 2021
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 3 – STOCKHOLDERS’ EQUITY The Company has authorized 600,000,000 shares of Common Stock with a par value of $0.001. As of January 31, 2021, and April 30, 2020, 29,018,750 shares were outstanding, respectively. On September 24, 2020, the Company issued 20,000,000 preferred shares to Custodian Ventures, LLC controlled by Mr. Lazar (the “Share Issuance”). These shares were issued to Mr. Lazar in return for the Company cancelling $20,000 of loan balances due to Mr. Lazar. The shares were subsequently cancelled because the Company was not authorized to issue the shares on September 24, 2020. The preferred shares were re-issued on December 1, 2020. As a result, Share Issuance and the loan reduction were not recorded on the Company’s financial statements for the period ended January 31, 2021. Additionally, the Company’s authorized capital stock of Preferred Shares consists of 200,000,000 shares of which 10,000,000 shares of Series A Preferred stock was issued to Mr. Lazar in April 2020 as compensation for the funding he has provided to the Company. On November 24, 2020, the Company filed an amendment (the “Amendment”) to certificate of designation of Series A Preferred Stock increasing the designed Series A Preferred Stock from 10 million shares to 30 million shares with the Secretary of the State of Nevada. On December 1, 2020, the Company has issued Custodian Ventures, LLC (“Custodian”) with 20,000,000 shares of Series A Preferred Stock in consideration of reduction of then existing loan provided by David Lazar, the sole director of Custodian by $20,000 (the “Reduction”) which was approved by the Board in the written consent dated September 24, 2020.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jan. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 4 – COMMITMENTS AND CONTINGENCIES The Company did not have any contractual commitments of January 31, 2021, and 2020.

Notes Payable-Related Pary

Notes Payable-Related Pary	9 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
NOTES PAYABLE-RELATED PARY	NOTE 5 – NOTES PAYABLE-RELATED PARY On December 9, 2020, Gushen Inc., Custodian Ventures LLC, (“Custodian”) and certain investors (“Purchasers”) entered into a Stock Purchase Agreement (the “SPA”), pursuant to which the Purchasers acquired 30 million shares of Series A preferred stock (the “Shares”), each convertible into 10 shares of common stock, from Custodian for an aggregate purchase price of $525,000. The transaction contemplated in the SPA closed on the same day (the “Closing”) subject to certain post-closing delivery as set forth in the SPA. In connection with the SPA, on the same day, the Company and Custodian agreed that the notes payable due to Mr. Lazar, who is the sole director of Custodian, as of December 9, 2020, with amount of $23,315 was waived as part of the transaction terms. As of January 31, 2021, and April 30, 2020, the amounts due to Mr. Lazar amounted to $nil and $16,534, respectively.

Subsequent Events

Subsequent Events	9 Months Ended
	Jan. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 6 – SUBSEQUENT EVENTS On July 30, 2021, Gushen, Inc., (“GSHN” or the “Company”), Dyckmanst Limited, a company organized under the laws of the British Virgin Islands (“Dyckmanst Limited”), and all shareholders of Dyckmanst Limited immediately prior to the closing (collectively, the “ Dyckmanst Limited Shareholders”, each, a “Dyckmanst Limited Shareholder”) entered into a share exchange agreement (the “Share Exchange Agreement”), pursuant to which the Company acquired 100% of the issued and outstanding equity securities of Dyckmanst Limited in exchange for 381,600,000 shares of common stock, par value $0.0001 per share (the “Common Stock”) of the Company (the “Share Exchange”). Immediately prior to the closing of the Share Exchange, two existing holders of aggregated 30,000,000 shares of Series A preferred stock of the Company, par value $0.0001 per share (the “Preferred Stock”) delivered 29,000,000 shares of Preferred Stock to the Company for cancellation, each Preferred Stock is convertible into 10 shares of Common Stock. As a result, immediately following the closing of the Share Exchange, there are 410,618,750 shares of Common Stock issued and outstanding and 1,000,000 shares of Preferred Stock issued and outstanding. Dyckmanst Limited Shareholders collectively control 381,600,000 voting power of the Company on as converted basis, with respect to all of the shares of common stock and preferred stock, voting as a single class, with each share of common stock entitles to 1 vote and each share of preferred stock entitles to 10 votes.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Jan. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with the Financial Accounting Standards Board (“ FASB Codification GAAP
Management’s Representation of Interim Financial Statements	Management’s Representation of Interim Financial Statements The accompanying unaudited consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year.
Going Concern	Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the twelve months following the date of these financial statements. The Company has incurred significant operating losses since inception. As of January 31, 2021, the company had a working capital deficit of $15,800 and negative shareholders’ equity of $15,800. Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. The Company is currently being funded by Pengfei Zhou who is extending interest-free demand loans to the Company. Historically, the Company has raised capital through private placements, as an interim measure to finance working capital needs and may continue to raise additional capital through the sale of common stock or other securities and obtaining some short-term loans. The Company will be required to continue to so until its operations become profitable. Also, the Company has, in the past, paid for consulting services with its common stock to maximize working capital, and intends to continue this practice where feasible.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Revenue Recognition	Revenue Recognition On October 1, 2018, the Company adopted Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”). Results for reporting periods beginning after January 1, 2018, are presented under ASC 606. As of and for the year ended April 30, 2020, the financial statements were not impacted due to the application of Topic 606 because the Company had no revenues.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. On January 31, 2021, and April 30, 2020, the Company’s cash equivalents totaled $-0- and $-0- respectively.
Income taxes	Income taxes The Company accounts for income taxes under FASB ASC 740, ”Accounting for Income Taxes” ”Accounting for Uncertainty in Income Taxes” The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit.
Stock-based Compensation	Stock-based Compensation The Company accounts for stock-based compensation using the fair value method following the guidance outlined in Section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
Net Loss per Share	Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Standards Adoption of ASC Topic 606, “Revenue from Contracts with Customers” In May 2014, the Financial Accounting Standards Board (FASB) issued Topic 606, which supersedes the revenue recognition requirements in Topic 605. The Company adopted Topic 606 as of the inception date. Adoption of ASC Topic 842, “Leases” In February 2016, the FASB issued ASU 2016-12, Leases (ASC Topic 842), which amends the leases requirements in ASC Topic 840, Leases. The Company adopted ASC Topic 842 using the modified retrospective transition method effective the inception date. There was no cumulative effect of initially applying ASC Topic 842 that required an adjustment to the opening retained earnings on the adoption date. See Note 2 “Leases” above for further details.
Accounting Pronouncements Issued But Not Yet Adopted	Accounting Pronouncements Issued But Not Yet Adopted Financial Instruments. In June 2016, the FASB issued Accounting Standards Update No. 2016-13,”Financial Instruments - Credit Losses (Topic 326)” (“ASU 2016-13”). ASU 2016-13 revises the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. Originally, ASU 2016-13 was effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. In November 2019, FASB issued ASU 2019-10, “Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842).” This ASU defers the effective date of ASU 2016-13 for public companies that are considered smaller reporting companies as defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard in the first quarter of fiscal 2023.The Company is currently evaluating the potential effects of adopting the provisions of ASU No. 2016-13 on its consolidated financial statements. Income Taxes. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which modifies and eliminates certain exceptions to the general principles of ASC 740, Income Taxes. This standard will be effective for King Eagle beginning September 30, 2021. We are currently evaluating the impact of the standard on our consolidated financial statements. Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have material impact on the consolidated financial position, statements of operations and cash flows.

Organization and Description _2

Organization and Description of Business (Details) - USD ($)	Dec. 09, 2020	Apr. 28, 2017	Apr. 27, 2017
Accounting Policies [Abstract]
Asset for a consideration			$ 105,000
Ownership consideration percentage		100.00%
Ownership for a consideration Per share (in Dollars per share)		$ 0.26
Stock purchase agreement	$ 30,000,000
Preferred stock convertible shares (in Shares)	10
Aggregate purchase price	$ 525,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended
	Jan. 31, 2021	Oct. 31, 2020	Jul. 31, 2020	Apr. 30, 2020	Jan. 31, 2020	Oct. 31, 2019	Jul. 31, 2019	Apr. 30, 2019
Accounting Policies [Abstract]
Working capital deficit	$ 15,800
Shareholders’ equity	(15,800)	$ (58,515)	$ (34,134)	$ (32,134)	$ (15,600)	$ (15,600)	$ (15,600)	$ (15,600)
Cash	$ 0			$ 0
Tax position	50.00%

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	Dec. 01, 2020	Jan. 31, 2021	Nov. 24, 2020	Sep. 24, 2020	Apr. 30, 2020
Stockholders' Equity (Details) [Line Items]
Common stock shares authorized		600,000,000			600,000,000
Common stock, par value (in Dollars per share)		$ 0.0001			$ 0.0001
Common stock, shares outstanding		29,018,750			29,018,750
Preferred stock, shares issued		30,000,000		20,000,000	10,000,000
Cancelling loan balances (in Dollars)		$ 20,000
Preferred stock, shares authorized		200,000,000			200,000,000
Series A Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred stock, shares issued		10,000,000
Issued shares	20,000,000
Issued shares amount (in Dollars)	$ 20,000
Series A Preferred Stock [Member] | Minimum [Member]
Stockholders' Equity (Details) [Line Items]
Preferred stock shares increasing			10,000,000
Series A Preferred Stock [Member] | Maximum [Member]
Stockholders' Equity (Details) [Line Items]
Preferred stock shares increasing			30,000,000

Notes Payable-Related Pary (Det

Notes Payable-Related Pary (Details) - USD ($)	1 Months Ended
	Dec. 09, 2020	Jan. 31, 2021	Apr. 30, 2020
Related Party Transactions [Abstract]
Debt amount			$ 16,534
Notes payable, description	Gushen Inc., Custodian Ventures LLC, (“Custodian”) and certain investors (“Purchasers”) entered into a Stock Purchase Agreement (the “SPA”), pursuant to which the Purchasers acquired 30 million shares of Series A preferred stock (the “Shares”), each convertible into 10 shares of common stock, from Custodian for an aggregate purchase price of $525,000. The transaction contemplated in the SPA closed on the same day (the “Closing”) subject to certain post-closing delivery as set forth in the SPA. In connection with the SPA, on the same day, the Company and Custodian agreed that the notes payable due to Mr. Lazar, who is the sole director of Custodian, as of December 9, 2020, with amount of $23,315 was waived as part of the transaction terms.

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended
	Jul. 31, 2021
Forecast [Member]
Subsequent Events (Details) [Line Items]
Share exchange agreement, description	Gushen, Inc., (“GSHN” or the “Company”), Dyckmanst Limited, a company organized under the laws of the British Virgin Islands (“Dyckmanst Limited”), and all shareholders of Dyckmanst Limited immediately prior to the closing (collectively, the “ Dyckmanst Limited Shareholders”, each, a “Dyckmanst Limited Shareholder”) entered into a share exchange agreement (the “Share Exchange Agreement”), pursuant to which the Company acquired 100% of the issued and outstanding equity securities of Dyckmanst Limited in exchange for 381,600,000 shares of common stock, par value $0.0001 per share (the “Common Stock”) of the Company (the “Share Exchange”). Immediately prior to the closing of the Share Exchange, two existing holders of aggregated 30,000,000 shares of Series A preferred stock of the Company, par value $0.0001 per share (the “Preferred Stock”) delivered 29,000,000 shares of Preferred Stock to the Company for cancellation, each Preferred Stock is convertible into 10 shares of Common Stock. As a result, immediately following the closing of the Share Exchange, there are 410,618,750 shares of Common Stock issued and outstanding and 1,000,000 shares of Preferred Stock issued and outstanding. Dyckmanst Limited Shareholders collectively control 381,600,000 voting power of the Company on as converted basis, with respect to all of the shares of common stock and preferred stock, voting as a single class, with each share of common stock entitles to 1 vote and each share of preferred stock entitles to 10 votes.