v3.8.0.1

Emperor Paper Industries Ltd. - Balance Sheets - USD ($)	Jan. 31, 2018	Apr. 30, 2017
Current Assets:
Cash and cash equivalents
TOTAL CURRENT ASSETS
Fixed assets, net of accumulated depreciation	14,859
Deposits	24,629
TOTAL ASSETS	39,488
Current Liabilities:
Checks drawn in excess of bank balance	4,688
Accounts payable	2,575
Accrued Management Payroll	39,509
Other Accruals	1,095
Liability for unissued shares	141,873
Related party note payable	58,019	3,175
Current liabilities	247,759	3,175
Total Liabilities	247,759	3,175
Stockholders' deficit
Preferred stock
Common stock	1,275	1,275
Stock subscription receivable		(9,153)
Additional paid-in capital	7,877	7,877
Accumulated Deficit	(217,423)	(3,175)
Total Stockholders' deficit	(208,271)	$ (3,175)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 39,488

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Represents the monetary amount of Checks drawn in excess of bank balance, as of the indicated date.

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Represents the monetary amount of Related party note payable, as of the indicated date.

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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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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. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

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Amount of accumulated depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.

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The cumulative amount of the reporting entity's undistributed earnings or deficit.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.

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EMPEROR PAPER INDUSTRIES LTD 10-Q