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RELATED PARTY BALANCES AND TRANSACTIONS
 9 Months Ended
Jan. 31, 2026
Related Party Transactions [Abstract]  
RELATED PARTY BALANCES AND TRANSACTIONS

NOTE 7 — RELATED PARTY BALANCES AND TRANSACTIONS

 

Nature of relationships with related parties

 

Name of related party   Relationship with the Company
Rose Kelly (“Ms. Kelly”)   Chief Executive Officer and Director of the Company
Robert M. Kelly (Mr. Robert”)   Family member of Ms. Kelly
Steve Niu (“Mr. Niu”)   Chief Financial Officer of the Company

 

On January 8, 2024, the Company granted 5,000 common stocks issuable per month in total of 20,000 common stocks to the Chief Financial Officer - Steve Niu, at fair value of $0.05 per share, subject to vesting condition in completion of one year of service. For the nine months ended January 31, 2026 and 2025, the Company recognized share-based compensation in the amount of $Nil and $1,750, respectively. As of January 31, 2026 and April 30, 2025, the Company’s common stock issuable under share-based compensation totaled $3,000 for 20,000 shares.

 

During the three and nine months ended January 31, 2026, Mr. Robert received compensation of $6,000 and $6,000 for his service.

 

During the three and nine months ended January 31, 2026, Ms. Kelly received compensation of $15,521 and $46,565 for her service.

 

During the three and nine months ended January 31, 2026, Mr. Niu received compensation of $6,000 and $18,000 for his service.