v3.22.1

Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
Statements of Cash Flows (Unaudited) - USD ($)	Jan. 31, 2022	Jan. 31, 2021
Cash flows from operating activities
Net income	$ (697,253)	$ (14,688)
Adjustments to Reconcile net income to net cash provided by (used in) operating activities
Depreciation and Amortization	12,158	13,581
Deferred income taxes	(24,992)	0
Noncash lease expense	80,475	72,427
Gain on sale of assets	(1,238,670)	(9,500)
Changes in Operating Assets and Liabilities
Accounts receivable	(22,137)	34,163
Inventories	(38,328)	(29,193)
Prepaid expenses	12,684	19,453
Other assets	10	0
Accounts payable and accrued expenses	214,717	(15,677)
Income tax liability	267,965	0
Building lease liability for right of use asset	(81,650)	(71,370)
Total Adjustments	(817,768)	13,884
Net cash provided by (used in) operating activities	(120,515)	28,572
Cash flows from investing activities
Funding for indemnification escrow	150,000
Proceeds from sale of assets	1,504,496	9,500
Cash Provided by Investing Activities	1,354,496	9,500
Net Increase in Cash	1,233,981	38,072
Cash at Beginning of Year	1,250,581	1,245,282
Cash at End of Year	2,484,562	1,283,354
Supplemental Cash Flow Information
Interest Paid	0	0
Income Taxes Paid	0	0
Noncash investing and finance activities:
Conversion of shareholders’ equity to redemption liability	(2,461,111)	0
Increase in liquidation redemption liability	$ 2,461,111	$ 0

The estimated amount to be distributed to shareholders consisting of, Assumed collection of all accounts receivable, less the accounts payable and expenses of completing the liquidation and wind down.

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BIOSYNERGY INC 10-Q/A