Gushen (GSHN) 10-K 30 Jul 21 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2021	Jul. 29, 2021	Oct. 31, 2020
Document Information Line Items
Entity Registrant Name	Gushen, Inc
Document Type	10-K
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding		29,018,750
Entity Public Float			$ 2,902
Amendment Flag	false
Entity Central Index Key	0001639327
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Apr. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
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

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2021	Apr. 30, 2020
ASSETS
Total Assets
LIABILITIES & STOCKHOLDERS’ DEFICIT
Accounts payable and accrued liabilities	16,468	15,600
Due to related party	1,056
Notes payable-related party		16,534
Total current liabilities	17,524	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 April 30, 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 April 30, 2021 and 2019, respectively	2,902	2,902
Additional paid in capital	164,263	122,948
Retained earnings (deficit)	(187,689)	(158,984)
Total Stockholders’ (Deficit)	(17,524)	(32,134)
Total Liabilities and Stockholders’ (Equity)

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Apr. 30, 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

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Income Statement [Abstract]
Revenue
Operating Expenses:
Stock-based compensation -related party		10,000
Administrative expenses	28,705	16,534
Total operating expenses	28,705	26,534
(Loss) from operations	(28,705)	(26,534)
Other (expense) net
Income (loss) before provision for income taxes	(28,705)	(26,534)
Provision for income taxes
Net (Loss)	$ (28,705)	$ (26,534)
Basic and diluted (loss) per common share (in Dollars per share)	$ 0	$ 0
Weighted average number of shares outstanding (in Shares)	29,018,750	29,018,750

Consolidated Statements of Chan

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				(26,534)	(26,534)
Issuance of preferred stock	$ 1,000		9,000		10,000
Issuance of preferred stock (in Shares)	10,000,000
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				(28,705)	(28,705)
Liabilities assumed by shareholders			23,315		23,315
Issuance of preferred shares as reduction of notes payable – related party	$ 2,000		18,000		20,000
Issuance of preferred shares as reduction of notes payable – related party (in Shares)	20,000,000
Balance at Apr. 30, 2021	$ 3,000	$ 2,902	$ 164,263	$ (187,689)	$ (17,524)
Balance (in Shares) at Apr. 30, 2021	30,000,000	29,018,750

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Cash Flows From Operating Activities:
Net income (loss)	$ (28,705)	$ (26,534)
Adjustments to reconcile net income to net cash provided by (used for) operating activities
Stock-based compensation related party		10,000
Accounts payable and accrued liabilities	868
Net cash provided by (used for) operating activities	(27,837)	(16,534)
Cash Flows From Investing Activities:
Net cash provided by (used for) investing activities
Cash Flows From Financing Activities:
Proceeds from related party loans	27,837	16,534
Net cash provided by (used for) financing activities	27,837	16,534
Net Increase (Decrease) In Cash
Cash At The Beginning Of The Period
Cash At The End Of The Period
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

Organization and Description of

Organization and Description of Business	12 Months Ended
	Apr. 30, 2021
Organization And Business Background [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Gushen, Inc. (the “Company”) was incorporated on March 9, 2015, in the state of Nevada. The Company has nominal operations. The principal activity of the Company was intended to provide managerial assistance services including administrative and IT support services for small and medium enterprises in their early stage of operations through its subsidiary, Gushen Holding Limited, which is incorporated in the Republic of Seychelles. The Company attempted to assist the SMEs which are recently established and at an early stage of operations, but will not participate in the board of the SMEs or making a business decision. The primary purpose behind focusing on providing services to companies at this early stage of development will be for the Company to establish and nurture long-term relationships with clients during their growth and development. The Company did not open for business or generate any revenues. Our limited start-up operations have consisted of the formation of our business plan and identification of our target market. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 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 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-month period following the date of these financial statements. The Company has incurred operating losses since inception. As of April 30, 2021, the company had a working capital deficit of $17,524 and negative shareholders’ equity of $17,524. 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 and disclosure of contingent assets and liabilities at the date of the financial statements. 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 July 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, 2021, 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 April 30, 2021, and April 30, 2019, 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 The Company has authorized 600,000,000 shares of Common Stock with a par value of $0.001. As of April 30, 2021, and April 30, 2019, there were 29,018,750 shares outstanding, respectively. 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. Each preferred share is convertible in 10 shares of common stock. Since the trading activity on the Company was very sparse prior to the issuance, the shares were valued at par or approximately $10,000. The Company recorded stock-based compensation of $9,000 on this issuance for the period ended April 30, 2021. 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	12 Months Ended
	Apr. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 4 – COMMITMENTS AND CONTINGENCIES The Company did not have any contractual commitments of April 30, 2021, and 2020.

Notes Payable-Related Pary

Notes Payable-Related Pary	12 Months Ended
	Apr. 30, 2021
Notes Payable Related Party [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 April 30, 2021 and 2020, the amounts due to Mr. Lazar amounted to $nil and $16,534, respectively.

Due to Related Party

Due to Related Party	12 Months Ended
	Apr. 30, 2021
Related Party Transactions [Abstract]
DUE TO RELATED PARTY	NOTE 6 – DUE TO RELATED PARTY Mr Zhou, the Chief Executive Officer of the Company, paid $1,056 for administrative expenses on behalf of the Company. As of April 30, 2021 and 2020, the amounts due to related party was $1,056 and $nil, respectively.

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 – 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)	12 Months Ended
	Apr. 30, 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
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-month period following the date of these financial statements. The Company has incurred operating losses since inception. As of April 30, 2021, the company had a working capital deficit of $17,524 and negative shareholders’ equity of $17,524. 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 and disclosure of contingent assets and liabilities at the date of the financial statements. 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 July 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, 2021, 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 April 30, 2021, and April 30, 2019, 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.
Stockholders’ Equity	Stockholders’ Equity The Company has authorized 600,000,000 shares of Common Stock with a par value of $0.001. As of April 30, 2021, and April 30, 2019, there were 29,018,750 shares outstanding, respectively. 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. Each preferred share is convertible in 10 shares of common stock. Since the trading activity on the Company was very sparse prior to the issuance, the shares were valued at par or approximately $10,000. The Company recorded stock-based compensation of $9,000 on this issuance for the period ended April 30, 2021. 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.

Organization and Description _2

Organization and Description of Business (Details)	1 Months Ended
	Dec. 09, 2020
Organization And Business Background [Abstract]
Stock purchase agreement, 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.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 24, 2020	Apr. 30, 2021	Dec. 01, 2020	Apr. 30, 2020
Summary of Significant Accounting Policies (Details) [Line Items]
Working capital deficit (in Dollars)		$ 17,524
Shareholders’ equity (in Dollars)		$ (17,524)		$ (32,134)
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 authorized		200,000,000		200,000,000
Convertible preferred stock		10
Fair value on issuance of common stock (in Dollars)		$ 10,000
Stock-based compensation (in Dollars)		$ 9,000
Common Stock [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Common Stock, Shares Authorized		600,000,000
Common stock, par value (in Dollars per share)		$ 0.001
Common stock, shares outstanding		29,018,750		29,018,750
David Lazar [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Balance on loan amount (in Dollars)			$ 20,000
Series A Preferred Stock [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Preferred stock, shares authorized		10,000,000
Shares for consideration			20,000,000
Series A Preferred Stock [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Preferred stock shares designated	10,000,000
Series A Preferred Stock [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Preferred stock shares designated	30,000,000

Notes Payable-Related Pary (Det

Notes Payable-Related Pary (Details) - USD ($)	1 Months Ended
	Dec. 09, 2020	Apr. 30, 2021	Apr. 30, 2020
Notes Payable-Related Pary (Details) [Line Items]
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.
Mr. Lazar [Member]
Notes Payable-Related Pary (Details) [Line Items]
Amount due to related party			$ 16,534

Due to Related Party (Details)

Due to Related Party (Details) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Due to Related Party (Details) [Line Items]
Due to related party	$ 1,056
Chief Executive Officer [Member]
Due to Related Party (Details) [Line Items]
Administrative expenses	$ 1,056

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended
	Jul. 30, 2021
Subsequent Event [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.