v3.3.1.900

Statements of Cash Flows - USD ($)	6 Months Ended
Statements of Cash Flows - USD ($)	Oct. 31, 2015	Oct. 31, 2014
Cash Provided by (Used for) Operating Activities
Net income for the period	$ (10,394)	$ (1,400)
Prior Period Adjustment
Accounts payable and Accrued liabilities	$ 4,699	$ 1,400
Changes in non-cash working capital items
Amortization
Net Cash Provided By (Used In) Operating Activities	$ (5,695)	$ 0
Financing Activities
(Repayments) Advances to/from Related Party
Loan from Catalyst	$ 5,695
Loan from Shareholder
Cash provided by financing activities	$ 5,695
Cash (decrease) increase during the year	0	$ 0
Cash , Beginning of year	0	0
Cash, End of year	$ 0	$ 0

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
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Amount of increase (decrease) in cash. Cash is the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Includes effect from exchange rate changes.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 230
-Section 45
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The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.

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-Publisher FASB
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The increase (decrease) during the reporting period of all assets and liabilities used in operating activities.

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Reflects the sum for the period of the additions and reductions to related party loans, which when added to the opening balance of related party loan will agree to the ending balance of such loans. This subtotal typically is not reflected.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The net result for the period of deducting operating expenses from operating revenues.

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The amount of a reclassification adjustment made to prior period financial statement amounts.

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Cash received from principal payments made on loans related to operating activities.

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The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.

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Amount of operating expense for depreciation and amortization of regulated operation.

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-Name Accounting Standards Codification
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RAZOR RESOURCES INC 10-Q