Cover
Cover - USD ($) | 12 Months Ended | ||
Apr. 30, 2022 | May 16, 2022 | May 11, 2022 | |
Cover [Abstract] | |||
Document Type | 10-K | ||
Amendment Flag | false | ||
Document Annual Report | true | ||
Document Transition Report | false | ||
Document Period End Date | Apr. 30, 2022 | ||
Document Fiscal Period Focus | FY | ||
Document Fiscal Year Focus | 2022 | ||
Current Fiscal Year End Date | --04-30 | ||
Entity File Number | 333-218733 | ||
Entity Registrant Name | Yijia Group Corp. | ||
Entity Central Index Key | 0001699709 | ||
Entity Tax Identification Number | 35-2583762 | ||
Entity Incorporation, State or Country Code | NV | ||
Entity Address, Address Line One | 30 N Gould St | ||
Entity Address, Address Line Two | Suite 22545 | ||
Entity Address, City or Town | Sheridan | ||
Entity Address, State or Province | WY | ||
Entity Address, Postal Zip Code | 82801 | ||
City Area Code | 310 | ||
Local Phone Number | 266-3738 | ||
Entity Well-known Seasoned Issuer | No | ||
Entity Voluntary Filers | No | ||
Entity Current Reporting Status | Yes | ||
Entity Interactive Data Current | Yes | ||
Entity Filer Category | Non-accelerated Filer | ||
Entity Small Business | true | ||
Entity Emerging Growth Company | true | ||
Elected Not To Use the Extended Transition Period | false | ||
Entity Shell Company | false | ||
Entity Public Float | $ 0 | ||
Entity Common Stock, Shares Outstanding | 5,871,250 | ||
Auditor Firm ID | 5968 | ||
Auditor Name | OLAYINKA OYEBOLA & CO. | ||
Auditor Location | Lagos, Nigeria |
Balance Sheets
Balance Sheets - USD ($) | Apr. 30, 2022 | Apr. 30, 2021 |
Current Assets | ||
Cash and cash equivalents | $ 23,103 | $ 0 |
Total Current Assets | 23,103 | 0 |
Total Assets | 23,103 | 0 |
Current Liabilities | ||
Accrued liabilities and other payable | 45,991 | 28,563 |
Amount due to a related party | 12,100 | 146,107 |
Total Current Liabilities | 58,091 | 174,670 |
Total Liabilities | 58,091 | 174,670 |
Commitments and Contingencies | ||
Stockholders’ Deficit | ||
Common stock, par value $0.001; 75,000,000 shares authorized, 5,871,250 and 5,871,250 shares issued and outstanding, respectively | 5,871 | 5,871 |
Additional paid in capital | 58,824 | 58,824 |
Accumulated deficit | (99,683) | (239,365) |
Total Stockholders’ Deficit | (34,988) | (174,670) |
Total Liabilities and Stockholders’ Deficit | $ 23,103 | $ 0 |
Balance Sheets (Parenthetical)
Balance Sheets (Parenthetical) - $ / shares | Apr. 30, 2022 | Apr. 30, 2021 |
Statement of Financial Position [Abstract] | ||
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 |
Common Stock, Shares Authorized | 75,000,000 | 75,000,000 |
Common Stock, Shares, Issued | 5,871,250 | 5,871,250 |
Common Stock, Shares, Outstanding | 5,871,250 | 5,871,250 |
Statements of Operations
Statements of Operations - USD ($) | 12 Months Ended | |
Apr. 30, 2022 | Apr. 30, 2021 | |
Income Statement [Abstract] | ||
REVENUES | $ 120,000 | $ 0 |
OPERATING EXPENSES | ||
General and Administrative Expenses | 133,367 | 52,094 |
TOTAL OPERATING EXPENSES | (133,367) | (52,094) |
LOSS FROM OPERATIONS | (13,367) | (52,094) |
OTHER INCOME | ||
Gain from forgiveness of debts | 153,049 | 0 |
INCOME (LOSS) BEFORE INCOME TAX | 139,682 | (52,094) |
PROVISION FOR INCOME TAXES | 0 | 0 |
NET INCOME (LOSS) | $ 139,682 | $ (52,094) |
NET INCOME (LOSS) PER SHARE - BASIC | $ 0.02 | $ (0.01) |
NET INCOME (LOSS) PER SHARE - DILUTED | $ 0.02 | $ (0.01) |
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC | 5,871,250 | 5,871,250 |
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - DILUTED | 5,871,250 | 5,871,250 |
Statements of Changes in Stockh
Statements of Changes in Stockholders' Equity (Deficit) - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Apr. 30, 2020 | $ 5,871 | $ 58,824 | $ (187,281) | $ (122,576) |
Shares, Outstanding, Beginning Balance at Apr. 30, 2020 | 5,871,250 | |||
Net income for the year | (52,094) | (52,094) | ||
Ending balance, value at Apr. 30, 2021 | $ 5,871 | 58,824 | (239,365) | (174,670) |
Shares, Outstanding, Ending Balance at Apr. 30, 2021 | 5,871,250 | |||
Net income for the year | 139,682 | 139,682 | ||
Ending balance, value at Apr. 30, 2022 | $ 5,871 | $ 58,824 | $ (99,683) | $ (34,988) |
Shares, Outstanding, Ending Balance at Apr. 30, 2022 | 5,871,250 |
Statements of Cash Flows
Statements of Cash Flows - USD ($) | 12 Months Ended | |
Apr. 30, 2022 | Apr. 30, 2021 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Net income (loss) | $ 139,682 | $ (52,094) |
Adjustment for non-cash income and expenses | ||
Gain from forgiveness of related party debt | (153,049) | 0 |
Changes in operating assets and liabilities | ||
Accrued liabilities and other payable | 17,428 | 9,808 |
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES | 4,061 | (42,286) |
CASH FLOWS FROM FINANCING ACTIVITIES | ||
Proceeds from a related party | 19,042 | 42,286 |
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES | 19,042 | 42,286 |
NET INCREASE IN CASH AND CASH EQUIVALENTS | 23,103 | |
Cash and cash equivalents, beginning of year | 0 | 0 |
Cash and cash equivalents, end of year | 23,103 | 0 |
SUPPLEMENTAL CASH FLOW INFORMATION: | ||
Interest paid | 0 | 0 |
Income taxes paid | $ 0 | $ 0 |
ORGANIZATION AND NATURE OF BUSI
ORGANIZATION AND NATURE OF BUSINESS | 12 Months Ended |
Apr. 30, 2022 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
ORGANIZATION AND NATURE OF BUSINESS | Note 1 – ORGANIZATION AND NATURE OF BUSINESS Yijia Group Corp. (“the Company”, “we”, “us” or “our”) was incorporated as Soldino Group Corp. on January 25, 2017 under the laws of the State of Nevada, United States of America. The Company has ceased its operations as of October 2018. As such, the Company accounted for all of its assets, liabilities and results of operations up to October 31, 2018 as discontinued operations. As of November 1, 2018, the Company is a shell company. On November 15, 2018, the Company changed its name to Yijia Group Corp. On July 28, 2021, Barry Sytner, a non-affiliate of the registrant, purchased an aggregate of 5,066,250 common shares from Kim Lee Poh, Jian Yang and Shaoyin Wu, officers and directors of the registrant and from Jiang Bo, Chen Bo Bo and Zheng Lixing, other majority shareholders of the registrant. The purchase price for the common shares was paid from Mr. Sytner’s personal funds resulting in a change of control of the registrant. The common shares were transferred to Barry Sytner effective August 4, 2021. The 5,066,250 common shares represent 86.3% of the currently issued and outstanding common of the Company. Also, on July 28, 2021, Shaoyin Wu, Kim Lee Poh and Jian Yang resigned as officers and directors of the Company. Concurrently, on July 28, 2021, Barry Sytner, was appointed as Chief Executive Officer and Director of the Company. Starting from July 30, 2021, the Company commenced its operation in the rendering of business consulting service to domestic and international customers. On July 30, 2021, the Company entered into two consulting agreements with non-affiliates to provide business consulting services. Under the consulting agreements, the Company will receive consulting fees of $5,000 and $10,000 per month, respectively. The term of the consulting agreements is for an initial three month period. Unless terminated in writing prior to the end of the period, the consulting agreements are renewable for successive three month periods. |
GOING CONCERN
GOING CONCERN | 12 Months Ended |
Apr. 30, 2022 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
GOING CONCERN | Note 2 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company incurred net income of $ 139,682 99,683 Therefore, there is substantial doubt about the Company’s ability to continue as a going concern without future profitability. Management anticipates that the Company will be dependent, in the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The accompanying financial statements have been prepared on a going concern basis which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. |
SUMMARY OF SIGNIFICANT ACCOUNTI
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 12 Months Ended |
Apr. 30, 2022 | |
Accounting Policies [Abstract] | |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year is April 30. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy organizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholders approximates its fair value due to their short-term maturity. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Uncertain Tax Positions The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the years ended April 30, 2022 and 2021. Revenue Recognition The Company adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers Under ASU 2014-09, the Company recognizes revenue when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: • identify the contract with a customer; • identify the performance obligations in the contract; • determine the transaction price; • allocate the transaction price to performance obligations in the contract; and • recognize revenue as the performance obligation is satisfied. Consulting income is recognized, when the service is rendered and billed to the customer on a monthly basis, pursuant to the fulfillment of service terms in the agreement. Net Income (Loss) Per Share The Company computes net income/(loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic income/(loss) per share is computed by dividing net income/(loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income/(loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive income/(loss) per share excludes all potential common shares if their effect is anti-dilutive. As of April 30, 2022 and 2021, there were no potentially dilutive debt or equity instruments issued or outstanding. Currencies The Company’s reporting and functional currencies are both the U.S. dollar. Foreign currency transaction gains and losses are included in other income (expense) but are negligible. Comprehensive Income Comprehensive income is defined as all changes in stockholders’ deficit, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of April 30, 2022 and 2021, there were no differences between our comprehensive loss and net loss. 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 party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. Simplifying the Accounting for Debt with Conversion and Other Options. In June 2020, the FASB issued ASU 2020-06 to simplify the accounting in ASC 470, “ Debt with Conversion and Other Options” Contracts in Equity’s Own Entity Financial Instruments In June 2016, the FASB issued ASU 2016-13, “ Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”) Simplifying the Accounting for Income Taxes In December 2019, the FASB issued ASU 2019-12 to simplify the accounting in ASC 740, “ Income Taxes Earnings Per Share In April 2021, the FASB issued ASU 2021-04, which included Topic 260 “ Earnings Per Share |
COMMON STOCK
COMMON STOCK | 12 Months Ended |
Apr. 30, 2022 | |
Equity [Abstract] | |
COMMON STOCK | Note 4 – COMMON STOCK Authorized shares The Company has 75,000,000 0.001 Issued and outstanding shares As of April 30, 2022 and 2021, there were 5,871,250 |
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES | 12 Months Ended |
Apr. 30, 2022 | |
Commitments and Contingencies Disclosure [Abstract] | |
COMMITMENTS AND CONTINGENCIES | Note 5 – COMMITMENTS AND CONTINGENCIES As of April 30, 2022 and 2021, the Company has no material commitments or contingencies. |
INCOME TAXES
INCOME TAXES | 12 Months Ended |
Apr. 30, 2022 | |
Income Tax Disclosure [Abstract] | |
INCOME TAXES | Note 6 – INCOME TAXES The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax position at April 30, 2022 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company does not recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties at April 30, 2022 and 2021. The Company’s utilization of any net operating loss carry forward may be unlikely as a result of its intended activities. The valuation allowance as of April 30, 2022 and 2021 was $ 2,807 50,267 47,460 10,940 The Company has a net operating loss carryforward for tax purposes totaling $ 99,683 239,365 As of As of Non-current deferred tax assets: Net operating loss carryforward $ (13,367 ) $ (239,365 ) Total deferred tax assets (2,807 ) (50,267 ) Valuation allowance 2,807 50,267 Net deferred tax assets $ – $ – The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the years ended April 30, 2022 and 2021 as follows: Year ended Year ended Computed “expected” tax benefit $ (2,807 ) $ (50,267 ) Change in valuation allowance 2,807 50,267 Actual tax benefit $ – $ – |
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS | 12 Months Ended |
Apr. 30, 2022 | |
Related Party Transactions [Abstract] | |
RELATED PARTY TRANSACTIONS | Note 7 – RELATED PARTY TRANSACTIONS The Company has been provided free office space by its stockholder. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements. From time to time, the stockholder and director of the Company advanced funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand. Apart from the transactions and balances detailed elsewhere in these accompanying financial statements, the Company has no other significant or material related party transactions during the years presented. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 12 Months Ended |
Apr. 30, 2022 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | Note 8 – SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events” the Company has analyzed its operations subsequent to April 30, 2022 to the date these financial statements were available to be issued, May 11, 2022 and has determined that it does not have any material subsequent events to disclose in these financial statements. |
SUMMARY OF SIGNIFICANT ACCOUN_2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
Apr. 30, 2022 | |
Accounting Policies [Abstract] | |
Basis of presentation | Basis of presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year is April 30. |
Use of Estimates | Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
Fair Value of Financial Instruments | Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy organizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholders approximates its fair value due to their short-term maturity. |
Income Taxes | Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. |
Uncertain Tax Positions | Uncertain Tax Positions The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the years ended April 30, 2022 and 2021. |
Revenue Recognition | Revenue Recognition The Company adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers Under ASU 2014-09, the Company recognizes revenue when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: • identify the contract with a customer; • identify the performance obligations in the contract; • determine the transaction price; • allocate the transaction price to performance obligations in the contract; and • recognize revenue as the performance obligation is satisfied. Consulting income is recognized, when the service is rendered and billed to the customer on a monthly basis, pursuant to the fulfillment of service terms in the agreement. |
Net Income (Loss) Per Share | Net Income (Loss) Per Share The Company computes net income/(loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic income/(loss) per share is computed by dividing net income/(loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income/(loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive income/(loss) per share excludes all potential common shares if their effect is anti-dilutive. As of April 30, 2022 and 2021, there were no potentially dilutive debt or equity instruments issued or outstanding. |
Currencies | Currencies The Company’s reporting and functional currencies are both the U.S. dollar. Foreign currency transaction gains and losses are included in other income (expense) but are negligible. |
Comprehensive Income | Comprehensive Income Comprehensive income is defined as all changes in stockholders’ deficit, exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of April 30, 2022 and 2021, there were no differences between our comprehensive loss and net loss. |
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 party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. |
Recent Accounting Pronouncements | Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. Simplifying the Accounting for Debt with Conversion and Other Options. In June 2020, the FASB issued ASU 2020-06 to simplify the accounting in ASC 470, “ Debt with Conversion and Other Options” Contracts in Equity’s Own Entity Financial Instruments In June 2016, the FASB issued ASU 2016-13, “ Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”) Simplifying the Accounting for Income Taxes In December 2019, the FASB issued ASU 2019-12 to simplify the accounting in ASC 740, “ Income Taxes Earnings Per Share In April 2021, the FASB issued ASU 2021-04, which included Topic 260 “ Earnings Per Share |
INCOME TAXES (Tables)
INCOME TAXES (Tables) | 12 Months Ended |
Apr. 30, 2022 | |
Income Tax Disclosure [Abstract] | |
INCOME TAXES (Details - Deferred taxes) | As of As of Non-current deferred tax assets: Net operating loss carryforward $ (13,367 ) $ (239,365 ) Total deferred tax assets (2,807 ) (50,267 ) Valuation allowance 2,807 50,267 Net deferred tax assets $ – $ – |
INCOME TAXES (Details - Income tax expense) | Year ended Year ended Computed “expected” tax benefit $ (2,807 ) $ (50,267 ) Change in valuation allowance 2,807 50,267 Actual tax benefit $ – $ – |
GOING CONCERN (Details Narrativ
GOING CONCERN (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2022 | Apr. 30, 2021 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Net Income (Loss) Attributable to Parent | $ 139,682 | $ (52,094) |
Retained Earnings (Accumulated Deficit) | $ 99,683 | $ 239,365 |
COMMON STOCK (Details Narrative
COMMON STOCK (Details Narrative) - $ / shares | Apr. 30, 2022 | Apr. 30, 2021 |
Equity [Abstract] | ||
Common Stock, Shares Authorized | 75,000,000 | 75,000,000 |
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 |
Common Stock, Shares, Outstanding | 5,871,250 | 5,871,250 |
Common Stock, Shares, Issued | 5,871,250 | 5,871,250 |
INCOME TAXES (Details - Deferr
INCOME TAXES (Details - Deferred taxes) - USD ($) | Apr. 30, 2022 | Apr. 30, 2021 |
Income Tax Disclosure [Abstract] | ||
Net operating loss carryforward | $ (13,367) | $ (239,365) |
Total deferred tax assets | (2,807) | (50,267) |
Valuation allowance | 2,807 | 50,267 |
Net deferred tax assets | $ 0 | $ 0 |
INCOME TAXES (Details - Income
INCOME TAXES (Details - Income tax expense) - USD ($) | 12 Months Ended | |
Apr. 30, 2022 | Apr. 30, 2021 | |
Income Tax Disclosure [Abstract] | ||
Computed “expected” tax benefit | $ (2,807) | $ (50,267) |
Change in valuation allowance | 2,807 | 50,267 |
Actual tax benefit | $ 0 | $ 0 |
INCOME TAXES (Details Narrative
INCOME TAXES (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2022 | Apr. 30, 2021 | |
Income Tax Disclosure [Abstract] | ||
Deferred Tax Assets, Valuation Allowance | $ 2,807 | $ 50,267 |
Increase (Decrease) in Deferred Income Taxes | 47,460 | 10,940 |
Operating Loss Carryforwards | $ 99,683 | $ 239,365 |