Document and Entity Information
Document and Entity Information - shares | 3 Months Ended | |
Jul. 31, 2017 | Sep. 10, 2017 | |
Document and Entity Information [Abstract] | ||
Entity Registrant Name | Gushen, Inc | |
Entity Central Index Key | 1,639,327 | |
Document Type | 10-Q | |
Document Period End Date | Jul. 31, 2017 | |
Amendment Flag | false | |
Current Fiscal Year End Date | --04-30 | |
Entity Filer Category | Smaller Reporting Company | |
Entity Common Stock, Shares Outstanding | 29,018,750 | |
Trading Symbol | GSHN | |
Document Fiscal Period Focus | Q1 | |
Document Fiscal Year Focus | 2,018 |
Condensed Consolidated Balance
Condensed Consolidated Balance Sheets - USD ($) | Jul. 31, 2017 | Apr. 30, 2017 |
CURRENT ASSETS | ||
Cash and cash equivalents | $ 2,965 | $ 3,212 |
Amount due from a director | 56,493 | 57,693 |
Prepayment | 600 | |
TOTAL ASSETS | 60,058 | 60,905 |
CURRENT LIABILITIES | ||
Accounts payable and accrued liabilities | 13,500 | 12,300 |
TOTAL LIABILITIES | 13,500 | 12,300 |
Commitments and contingencies | ||
STOCKHOLDERS' EQUITY | ||
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding | ||
Common stock, $ 0.0001 par value; 600,000,000 shares authorized; 29,018,750 shares and 29,018,750 shares issued and outstanding as of July 31, 2017 and April 30, 2017, respectively | 2,902 | 2,902 |
Additional paid-in capital | 113,948 | 113,948 |
Accumulated deficit | (70,292) | (68,245) |
TOTAL STOCKHOLDERS' EQUITY | 46,558 | 48,605 |
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY | $ 60,058 | $ 60,905 |
Condensed Consolidated Balance3
Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares | Jul. 31, 2017 | Apr. 30, 2017 |
Statement of Financial Position [Abstract] | ||
Preferred stock, par value | $ 0.0001 | $ 0.0001 |
Preferred stock, shares authorized | 200,000,000 | 200,000,000 |
Preferred stock, shares issued | ||
Preferred stock, shares outstanding | ||
Common stock, par value | $ 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 |
Condensed Consolidated Statemen
Condensed Consolidated Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | |
Jul. 31, 2017 | Jul. 31, 2016 | |
Income Statement [Abstract] | ||
REVENUE | ||
COST OF REVENUE | ||
GROSS PROFIT | ||
OPERATING EXPENSES: | ||
General and administrative | (2,047) | (4,910) |
LOSS BEFORE INCOME TAX | (2,047) | (4,910) |
Income tax expense | ||
NET LOSS | $ (2,047) | $ (4,910) |
Net loss per share - Basic and diluted | $ 0 | $ 0 |
Weighted average number of common shares outstanding - Basic and diluted | 29,018,750 | 29,018,750 |
Condensed Consolidated Stateme5
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | |
Jul. 31, 2017 | Jul. 31, 2016 | |
Cash flows from operating activities: | ||
Net loss | $ (2,047) | $ (4,910) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Amount due from a related company | (19,370) | |
Prepayment | (600) | |
Accounts payables and accrued liabilities | 1,200 | (6,800) |
Net cash used in operating activities | (1,447) | (31,080) |
Cash flows from financing activities: | ||
Advances from/ (Repayment to) a director | 1,200 | (1,364,904) |
Net cash provided by/ (used in) financing activities | 1,200 | (1,364,904) |
NET CHANGE IN CASH AND CASH EQUIVALENTS | (247) | (1,395,984) |
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD | 3,212 | 1,500,410 |
CASH AND CASH EQUIVALENTS, END OF PERIOD | 2,965 | 104,426 |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | ||
Cash paid for income tax | ||
Cash paid for interest |
Basis of Presentation
Basis of Presentation | 3 Months Ended |
Jul. 31, 2017 | |
Accounting Policies [Abstract] | |
Basis of Presentation | NOTE 1 - BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note disclosures normally included in audited financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) necessary for the fair presentation of the financial information for the interim periods reported have been made. Results of operations for the three months ended July 31, 2017 are not necessarily indicative of the results for the year ending April 30, 2018 or any period thereafter. These unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the Management’s Discussion and the audited financial statements and notes thereto included in the Annual Report on Form 10-K for the fiscal year ended April 30, 2017. |
Organization and Business Backg
Organization and Business Background | 3 Months Ended |
Jul. 31, 2017 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Organization and Business Background | NOTE 2 - ORGANIZATION AND BUSINESS BACKGROUND Gushen, Inc. (the “Company”) was incorporated on March 9, 2015 in the state of Nevada. The Company is a development stage company with nominal operations. The principal activity of the Company is the provision of managerial assistance services including administrative and IT support services for small and medium enterprises (“SMEs”) in their early stage of operations through its subsidiary, Gushen Holding Limited, which incorporated in the Republic of Seychelles. The Company attempts 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 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. Gushen, Inc. and its subsidiary are hereinafter referred to as the “Company”. Going Concern These financial statements have been prepared on a going concern basis. The Company has incurred accumulated losses amounting of $70,292 at July 31, 2017 and further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern. Its ability to continue as a going concern is dependent upon the ability of the Company to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has plans to seek additional capital through a private placement of its Common Stock or further director loans as needed. These financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue. |
Summary of Significant Accounti
Summary of Significant Accounting Policies | 3 Months Ended |
Jul. 31, 2017 | |
Accounting Policies [Abstract] | |
Summary of Significant Accounting Policies | NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying condensed consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying condensed consolidated financial statements and notes. Basis of presentation The accompanying condensed consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Basis of consolidation The condensed consolidated financial statements include the accounts of the Company and its subsidiary. All inter-company balances and transactions within the Company have been eliminated upon consolidation. Use of estimates Management uses estimates and assumptions in preparing these condensed consolidated financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheet, and the reported revenues and expenses during the periods reported. Actual results may differ from these estimates. Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Revenue recognition In accordance with the Accounting Standard Codification Topic 605 “Revenue Recognition” Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The Company derives its revenue from provision of IT consulting and support service based upon the customer’s specifications. The services are billed either on a fixed-fee basis or on a time-and-material basis. Generally, the Company recognizes revenue when services are performed and accepted by the customers. Cost of revenues Cost of revenues represented the purchase costs of computer hardware for re-sale to customer. Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities 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 basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company did not have any unrecognized tax positions or benefits and there was no effect on the financial condition or results of operations for the three months ended July 31, 2017. The Company and its subsidiary are subject to local and foreign tax jurisdictions. The Company’s tax returns remain open subject to examination by major tax jurisdictions. Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share”. Basic loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is United States Dollars (“US$”) and the accompanying condensed consolidated financial statements have been expressed in US$. In addition, the Company’s subsidiary in Seychelles maintains its books and record in Hong Kong Dollars (“HK$”), which is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity. Translation of amounts from HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the three months ended July 31, 2017 2016 Period-end / average period HK$:US$1 exchange rate 7.75 7.75 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company 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. Companies are also considered to be related if they are subject to common control or common significant influence. Fair value of financial instruments: The carrying value of the Company’s financial instruments: cash and cash equivalents, amount due from a related company, accounts payable and accrued liabilities, and amount due to a director approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. Recent accounting pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “ Revenue from Contracts with Customers The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations |
Amount Due from a Director
Amount Due from a Director | 3 Months Ended |
Jul. 31, 2017 | |
Related Party Transactions [Abstract] | |
Amount Due from a Director | NOTE 4 - AMOUNT DUE FROM A DIRECTOR As of July 31, 2017 and April 30, 2017, the Company advanced to a director of the Company $56,493 and $57,693, respectively, which is unsecured, interest-free with no fixed repayment term. The director expected to repay the amount by the end of second quarter. |
Income Taxes
Income Taxes | 3 Months Ended |
Jul. 31, 2017 | |
Income Tax Disclosure [Abstract] | |
Income Taxes | NOTE 5 - INCOME TAXES For the three months ended July 31, 2017 and 2016, the local (United States) and foreign components of loss before income taxes were comprised of the following: Three months ended July 31, 2017 Three months ended July 31, 2016 $ $ Tax jurisdictions from: - Local (1,970 ) (4,802 ) - Foreign, representing Seychelles (77 ) (108 ) Loss before income tax (2,047 ) (4,910 ) The provision for income taxes consisted of the following: Three months ended Three months ended July 31, 2017 July 31, 2016 $ $ Current: - Local - - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense - - The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The Company and its subsidiary operate in various countries: United States and Seychelles that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of July 31, 2017, the operations in the United States of America incurred $69,085 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2037, if unutilized. The Company has provided for a full valuation allowance of $24,180 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Seychelles Under the current laws of the Republic of Seychelles (“Seychelles”), Gushen Holding Limited is registered as an international business company which governs by the International Business Companies Act of Seychelles. A company is subject to Seychelles income tax if it does business in Seychelles. A company that incorporated in Seychelles, but does not do business in Seychelles, is not subject to income tax there. Gushen Holding Limited did not do business in Seychelles for the three months ended July 31, 2017, and it does not intend to do business in Seychelles in the future. For the three months ended July 31, 2017 and 2016, Gushen Holding Limited had a net operating loss of $77 and $108, respectively |
Commitments and Contingencies
Commitments and Contingencies | 3 Months Ended |
Jul. 31, 2017 | |
Commitments and Contingencies Disclosure [Abstract] | |
Commitments and Contingencies | NOTE 6 - COMMITMENTS AND CONTINGENCIES For the three months ended July 31, 2017, the Company utilized office space of a director and stockholder at no charge. Such costs are immaterial to the condensed financial statements and accordingly are not reflected herein. |
Subsequent Events
Subsequent Events | 3 Months Ended |
Jul. 31, 2017 | |
Subsequent Events [Abstract] | |
Subsequent Events | NOTE 7 - SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after July 31, 2017 up through the date the Company presented this condensed consolidated financial statements. During the period, the Company did not have any material recognizable. |
Summary of Significant Accoun13
Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
Jul. 31, 2017 | |
Accounting Policies [Abstract] | |
Basis of Presentation | Basis of presentation The accompanying condensed consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). |
Basis of Consolidation | Basis of consolidation The condensed consolidated financial statements include the accounts of the Company and its subsidiary. All inter-company balances and transactions within the Company have been eliminated upon consolidation. |
Use of Estimates | Use of estimates Management uses estimates and assumptions in preparing these condensed consolidated financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheet, and the reported revenues and expenses during the periods reported. Actual results may differ from these estimates. |
Cash and Cash Equivalents | Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. |
Revenue Recognition | Revenue recognition In accordance with the Accounting Standard Codification Topic 605 “Revenue Recognition” Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The Company derives its revenue from provision of IT consulting and support service based upon the customer’s specifications. The services are billed either on a fixed-fee basis or on a time-and-material basis. Generally, the Company recognizes revenue when services are performed and accepted by the customers. |
Cost of Revenues | Cost of revenues Cost of revenues represented the purchase costs of computer hardware for re-sale to customer. |
Income Taxes | Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities 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 basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company did not have any unrecognized tax positions or benefits and there was no effect on the financial condition or results of operations for the three months ended July 31, 2017. The Company and its subsidiary are subject to local and foreign tax jurisdictions. The Company’s tax returns remain open subject to examination by major tax jurisdictions. |
Net Loss Per Share | Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share”. Basic loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. |
Foreign Currencies Translation | Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is United States Dollars (“US$”) and the accompanying condensed consolidated financial statements have been expressed in US$. In addition, the Company’s subsidiary in Seychelles maintains its books and record in Hong Kong Dollars (“HK$”), which is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity. Translation of amounts from HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the three months ended July 31, 2017 2016 Period-end / average period HK$:US$1 exchange rate 7.75 7.75 |
Related Parties | Related parties Parties, which can be a corporation or individual, are considered to be related if the Company 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. Companies are also considered to be related if they are subject to common control or common significant influence. |
Fair Value of Financial Instruments | Fair value of financial instruments: The carrying value of the Company’s financial instruments: cash and cash equivalents, amount due from a related company, accounts payable and accrued liabilities, and amount due to a director approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. |
Recent Accounting Pronouncements | Recent accounting pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “ Revenue from Contracts with Customers The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations |
Summary of Significant Accoun14
Summary of Significant Accounting Policies (Tables) | 3 Months Ended |
Jul. 31, 2017 | |
Accounting Policies [Abstract] | |
Schedule of Exchange Rates for Respective Period | Translation of amounts from HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the three months ended July 31, 2017 2016 Period-end / average period HK$:US$1 exchange rate 7.75 7.75 |
Income Taxes (Tables)
Income Taxes (Tables) | 3 Months Ended |
Jul. 31, 2017 | |
Income Tax Disclosure [Abstract] | |
Schedule of Components of Loss Before Income Taxes | For the three months ended July 31, 2017 and 2016, the local (United States) and foreign components of loss before income taxes were comprised of the following: Three months ended July 31, 2017 Three months ended July 31, 2016 $ $ Tax jurisdictions from: - Local (1,970 ) (4,802 ) - Foreign, representing Seychelles (77 ) (108 ) Loss before income tax (2,047 ) (4,910 ) |
Schedule of Provision for Income Taxes | The provision for income taxes consisted of the following: Three months ended Three months ended July 31, 2017 July 31, 2016 $ $ Current: - Local - - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense - - |
Organization and Business Bac16
Organization and Business Background (Details Narrative) - USD ($) | Jul. 31, 2017 | Apr. 30, 2017 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Accumulated losses | $ 70,292 | $ 68,245 |
Summary of Significant Accoun17
Summary of Significant Accounting Policies (Details Narrative) | 3 Months Ended |
Jul. 31, 2017 | |
Accounting Policies [Abstract] | |
Tax benefit, description | Greater than 50%. |
Summary of Significant Accoun18
Summary of Significant Accounting Policies - Schedule of Exchange Rates for Respective Period (Details) | Jul. 31, 2017 | Jul. 31, 2016 |
Accounting Policies [Abstract] | ||
Period-end / average period HK$:US$1 exchange rate | 7.75 | 7.75 |
Amount Due from a Director (Det
Amount Due from a Director (Details Narrative) - USD ($) | Jul. 31, 2017 | Apr. 30, 2017 |
Related Party Transactions [Abstract] | ||
Amount due from a director | $ 56,493 | $ 57,693 |
Income Taxes (Details Narrative
Income Taxes (Details Narrative) - USD ($) | 3 Months Ended | |
Jul. 31, 2017 | Jul. 31, 2016 | |
United States of America [Member] | ||
Cumulative net operating losses | $ 69,085 | |
Net operating loss carry-forwards expiration date | expire in 2037 | |
Deferred tax assets valuation allowance | $ 24,180 | |
Seychelles [Member] | ||
Net operating loss | $ 77 | $ 108 |
Income Taxes - Schedule of Comp
Income Taxes - Schedule of Components of Loss Before Income Taxes (Details) - USD ($) | 3 Months Ended | |
Jul. 31, 2017 | Jul. 31, 2016 | |
Tax jurisdictions from Local | $ (1,970) | $ (4,802) |
Loss before income tax | (2,047) | (4,910) |
Seychelles [Member] | ||
Tax jurisdictions fromForeign | $ (77) | $ (108) |
Income Taxes - Schedule of Prov
Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($) | 3 Months Ended | |
Jul. 31, 2017 | Jul. 31, 2016 | |
Income Tax Disclosure [Abstract] | ||
Provision for income taxes Current: Local | ||
Provision for income taxes Current: Foreign | ||
Provision for income taxes Deferred: Local | ||
Provision for income taxes Deferred: Foreign | ||
Income tax expense |