And from the shape of that last financials one can make two observations:
1) As of January 31, 2018 Utopya Innovations was NOT a wholly owned subsidiary of Andiamo Corp....plus no actual reverse merger had taken place at that point, and
2) They do not have a qualified accountant doing the financial statements, the Statement of Cashflows is NOT connected to the balance sheet...that makes the entire set of financials useless...and no better than if they were made up with random numbers.